2017 (3) TMI 844

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....lok Srivastava, Authorised Representative ORDER Heard both sides. 2.  These appeals are filed by the appellant against of OIA-VAD-EXCUS-001-APP-572-573-13-14 dt 17/12/2013 passed by the Commissioner (Appeals) , Central Excise, Customs and    Service Tax-VADODARA-1. 3.    The brief facts of the case are that the appellant availed Cenvat Credit of Service Tax o....

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....erest and imposed penalty.  Aggrieved by the said order, the appellant filed an appeal before the Ld Commissioner (Appeal), who in turn, rejected their appeals. Hence, the present appeals. 4.   The Ld Advocate for the appellants' submits that the aforesaid service has been held as 'Input Service' as defined under Rule 2(l) of the Cenvat Credit Rules, in view of the judgment of the ....