2014 (5) TMI 141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent : Shri M.S. Negi, D.R. JUDGEMENT Per Archana Wadhwa: Both the appeals, one filed by the Revenue and the other by the assessee are being disposed by a common order, as they arise out of the same impugned order passed by the Commissioner (Appeals). 2. Vide his impugned order the appellate authority has allowed the Cenvat credit in respect of banquet service, CHA service, eve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., I find that there are number of decisions of the Tribunal holding that the said services are Cenvatable input services.  The Revenue has not given any reason as to why the said decision should not be followed. 4. As regards the denial of credit in respect of maintenance and repair services for the DG sets, air conditioner and UPS located in offices and show rooms, I find that the issue i....