AdvertisementThermax Ltd. Vs Commissioner of Central Tax (CESTAT Mumbai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, allowed the appeal filed by the appellant against the order of the Commissioner of Central Excise (Appeals), Pune, which had upheld the denial of CENVAT credit on Staff Health Insurance, Club Membership, Rent-a-Cab and Travel Agent services under the CENVAT Credit Rules, 2004. The appellant is engaged in the manufacture and sale of boilers, heaters, pollution control equipment and other goods falling under Chapter 84 of the First Schedule to the Central Excise Ta...