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    <title>2017 (7) TMI 57 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the Commissioner&#039;s order disallowing CENVAT credit on mobile telephone services and confirming demand on tour operator services. The Tribunal found in favor of the appellant, citing precedents and interpreting input services under Rule 2(l) of CCR, 2004. The impugned order was overturned, and consequential relief was granted to the appellant.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the Commissioner&#039;s order disallowing CENVAT credit on mobile telephone services and confirming demand on tour operator services. The Tribunal found in favor of the appellant, citing precedents and interpreting input services under Rule 2(l) of CCR, 2004. The impugned order was overturned, and consequential relief was granted to the appellant.</description>
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