2013 (5) TMI 244

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.... Shri R.K. Mathur, A.R. JUDGEMENT Per Rakesh Kumar: The appellant are manufacturers of pipes and tubes. Their Head Office is at Gurgaon and their factory is at Ghazipur, UP, which has registration as input service distributor (ISD). During the period from April 2007 to October 2008, the appellant unit took cenvat credit of Rs.4,38,957/- in respect of travel agents- services on the basis o....

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....ommissioner confirmed the cenvat credit demands of Rs.4,38,957/- and Rs. Rs.1,49,785/- along with interest and imposed penalty of equal amount on the appellant company. On appeals being filed to the Commissioner (Appeals), the Commissioner (Appeals) by two separate orders upheld the orders of the Assistant Commissioner, against which these appeals have been filed. 2. Heard both sides. 3. Shr....

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....ould be applicable to the facts of this case as also in this case, and that in view of the above submission, orders denying cenvat credit in respect of those two services are not sustainable. 4. Shri R.K. Mathur, ld. Departmental Representative defended the impugned order by reiterating the finding of the Revenue and emphasised that none of these services are covered by the definition of input ....