2017 (3) TMI 835

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....tra, Authorised Representative Assessee  :  Shri Jigar Shah, Advocate ORDER Heard both sides. 2.  These appeals are filed by Revenue and the assesse against OIO-07-08-COMMR-2007 dated  16/03/2007 passed by the Commissioner of  Central Excise-RAJKOT. 3.   Briefly stated the facts of the case are that the appellant-assessee had  availed Cenvat C....

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....he Appellant submits that the very same services involved in the present Appeals in their own case have been considered by Mumbai Bench of CESTAT for the subsequent period   reported as Reliance Industries Ltd vs CCE & ST, Mumbai - 2016.TIOL.2392.CESTAT(Mum) and held that the services in dispute satisfy the  definition of Input Service prescribed at 2(l) of CCR, 2004 and hence admis....

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....el Agent, c) Air Port Operator's Service, d) Airport Civil Enclave Service, e) Authorised Service Station Services, f) Banking ands financial services, g) Cable Operators service h) Cleaning And forwarding Agent Service, i) Custom House Agent Services, j) Health Club and Fitness Centre Service, k) Outdoor Catering Services, l) Rail Travel Agent Services, m) Real Es....

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....sfies the definition of input service prescribed under 2(l) of CCR,2004. No contrary decision has been placed by the Ld. AR for the Revenue. Taking into consideration the categorical submission of the Ld. Advocate for the Assessee that all these  services had been used in their manufacturing business activity, we do not find any justifiable reason in not following the decision of the Mumbai B....