2017 (1) TMI 1360

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....Y. Raju, Advocate For the Appellant Mr. Mohammed Yousuf, AR For the Respondent ORDER Per S. S. Garg The appellants have filed these two appeals against two impugned orders dated 25.11.2013 and 27.2.2015 vide which the Commissioner (A) has denied the CENVAT credit of service tax paid on input services. In both the appeals, the issues are identical and therefore, both the appeals are bei....

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....r 2012   Rs.10,98,116/- Rs.1,87,216/-   * Garden Maintenance/plant maintenance * Housekeeping * Pest Control services * Membership Fee * Field Representative salary * Event Management * Payroll Management Service * Installation Service * Professional charges * Housekeeping * Event Management for meeting and sales meet * Charges for slogan p....

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....hout considering the definition of input service and the various decisions relied upon by the appellant in support of his submissions. He further submitted that all these disputed services fall in the definition of input service as contained in Rule 2(l) of CCR. He further submitted that prior to amendment of input service definition effected on 1.4.2011 and even after amendment, all the services ....

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....ner (A) in the appellant s own case for the subsequent period vide Order-in-Appeal No.188-191/2016 dated 14.12.2016 has allowed the CENVAT credit with regard to these services holding that the same are input services. Further, the learned Commissioner (A) in the subsequent decision has relied upon the decisions of the Tribunal and the High Court to allow the CENVAT credit of service tax on various....