2015 (1) TMI 1237

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..... Shri Pakshi Rajan, AR, for the Respondent. ORDER The appellant have been denied the Cenvat credit of Rs. 72,676/- in respect of service tax paid on the software purchased from a consultant who is registered himself under the category of Management Consultant and has discharged service tax on the said transactions. The appellants have shown the category of service in their records, as IT....

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....cord is not justifiable. Accordingly I set aside the denial of the same. 4. Further, a part of the credit of service tax paid by the auditors at the time of filing of income tax returns of the appellants stands denied to them on the ground that the same is not covered by the definition of input service. I find that filing of income tax returns by the appellants are in connection with their....