2012 (7) TMI 822

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....the Respondent. ORDER By the impugned order, input service credit has been denied to the appellants on the services availed by them for "maintenance of aircraft" owned by the appellants, which have been used by their Managing Director in the course of their business activity. During the course of adjudication, the adjudicating authority held that as the appellants have failed to produce the ....

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....the learned DR and submitted that the appellants have failed to prove that whether the services of aircraft has been used by the Managing Director of the appellant-company for their business activity or not and further, they are not entitled to input service credit, as the same has not been used in the manufacturing activity. 3. Heard both sides. Considered their submissions on the issue as to ....