K.S.JHAVERI,J. - (1.) The appeals which are not admitted are admitted on following substantial questions of law: Appeal NO. 22/2017 1. Whether, the learned CESTAT has erred by considering services namely; GTA (Outward transportation from depot to buyer's place/premises) and auction services in respect of which the Assessee has availed the CENVAT credit of service tax, as eligible "Input Services" within the meaning of the definition of "Input Service" provided under CENVAT Credit Rules, 2004? Appeal No. 23/2017 1. Whether, the learned CESTAT has erred by considering services namely; outdoor catering, GTA (outward transportation from factory to buyer's place/premises) insurance services, rent a cab services and auction services in respect of which the Assessee has availed the CENVAT credit of service tax, as eligible "Input Services" within the meaning of the definition of "Input Service" provided under CENVAT Credit Rules, 2004? Appeal No. 44/2015 admitted on 23.11.2016 1. Whether the impugned services namely outdoor Catering. Rent-a-cab, Auction, Club or Association and the GTA (outward freight upto buyer's place/premises) in respect of which the assessee had availed the Cenvat Credit of service tax during the period from April 2010 to September 2011, are eligible 'input services' within the meaning of 'input services' defined under Cenvat Credit Rules, 2004 and the assessee had availed the Cenvat Credit correctly or not?" Appeal No. 49/2017 admitted on 06.07.2017 1. Whether the impugned services namely Outdoor Caterer of Factory Canteen, Clearing and Forwarding (C &F) Agent of Depot, Business Auxiliary Service of Depot and the GTA (outward transportation of cement) in respect of which the assessee had availed the Cenvat Credit of Service Tax during the period from January 2005 to July 2005, are eligible 'input service' within the meaning of 'input service' defined under Cenvat Credit Rules, 2004 and the assessee had availed the Cenvat credit correctly or not?"
(2.) Since in all the appeals, common questions of law and facts are involved, hence they are decided by this common judgment.
(3.) By way of these appeals, the appellant has challenged the judgment and order of the Tribunal whereby the tribunal has allowed the appeal filed by the assessee.;