2011 (4) TMI 728

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....l filed by M/s. Tradex Polymers Pvt. Ltd., 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 provis....

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....e and eligible for input credit on the duty 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 ....