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2014 (5) TMI 503
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....gam, Additional Commissioner (AR) JUDGEMENT Per: B S V Murthy: Out of the above four appeals under consideration, Appeal No.E/957/2009 is an appeal filed by the Revenue against the order-in-appeal No.93/2009. Out of the remaining three appeals, Appeal No. E/123/2009 is filed by the Revenue and the remaining two appeals are filed by the appellant-assessee. In all these cases the issue invo....
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....nd that in this case the Commissioner (Appeals) had allowed the benefit of CENVAT credit on several services against which the department is in appeal and in respect of some services it was not allowed and assessee is in appeal. Where the benefit has not been allowed, the same has not been allowed with a simple observation that these are not covered under definition of 'input service' and ....
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.... Since in respect of the services under dispute in this case, the decisions cited above have taken a view that credit is admissible and the issue is no longer res integra, the appeals filed by the assessee are to be allowed and we accordingly allow the same. The appeal filed by the Revenue in Appeal No. E/123/2009 is rejected since the services in respect of which credit has been allowed in the ....