2018 (3) TMI 2030

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....- for the appellant Shri. Atul Handa, AR- for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order wherein the cenvat credit on various services namely: Air Travel Agent Service, Catering Servcie, CHA service (Export), Courier Service, Event management service, Group term insurance service, Hotel service, Rent a cab/Car service, Repair and maintenance ser....

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.... avail cenvat credit on the services in question except catering service & rent a cab service for which the matter required for examination at the end of the adjudicating authority to ascertain the fact that whether any amount towards the service has been recovered from the employees or not. If the same is recovered, in that circumstance, cenvat credit attributable to the said amount is not admiss....