2016 (11) TMI 100

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....dv For the Appellant Ms  Ezhil Mathi, A.R. For the Respondent ORDER The present appeal is directed against impugned order passed by learned Commissioner  who vide his order dated  30.09.2014 has rejected the appeal of the appellant and confirmed the order-in-original.  Briefly the facts of the present case are that the appellant is engaged in the manufacture of industr....

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....   Total 1,35,102    2792 1351 1,39,155 As per the Revenue both the services on which credit has been availed does not fall in the definition of input service as defined under Rule 2(l) of the CENVAT Credit Rules 2004 and therefore the service tax availed by the appellant on the said services is liable to be disallowed and recovered under Rule 14 of the CENVAT Cre....

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....ition of input services as provided under Rule 2(l) of CENVAT Credit Rules 2004.  He also submitted that  these input services have nexus with the business of the appellant and the appellant has hired the services of advocates for providing legal services on commercial contracts, business transactions and initiating legal proceedings before the appropriate courts against the defaulting c....