2013 (2) TMI 444

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....hanathan, Const.   Per: Ashok Jindal: During the course of argument, learned SDR submitted that as in the Show Cause Notice it is the allegation that Respondents are not entitled to take input credit on Tour Operator Service and the same has not been considered by the adjudicating authority and the adjudicating authority held that the Respondents are entitled to take input service cr....