2011 (4) TMI 728

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...., Ellis Bridge, Ahmedabad, engaged in providing taxable services as business auxiliary services. They availed credit of mandap keeper services amounting to Rs.2,261/-. The original adjudicating authority dropped the proceedings initiated against them and allowed the input credit holding that the assessee was entitled to input service credit under the provisions of Cenvat Credit Rules, 2004. Howeve....

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.... paid. They also relied upon the decision of the Tribunal in the case of M/s. Japee Rewa Plant Vs. CCE Bhopal reported in 2009 (16) STR 707. I heard the contentions raised by learned JDR, Shri R.S. Srova, who reiterated the earlier contentions. I have gone through the findings of Commissioner (Appeals). On going through the facts of the case, I find that M/s. Tradex Polymers Pvt. Ltd. is a registe....