2017 (3) TMI 1542

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..... Jagdish, AR For the Respondent JUDGEMENT Per: S.S GARG Appellants have filed these two appeals aggrieved by the impugned order dated 28.03.2014 whereby the Commissioner (Appeals) has partially allowed the appeal of the appellant and held that the appellants are eligible for cenvat credit in respect of services Commercial and Industrial Construction Services, Interior Decorators Services used....

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....akes payments and utilized the same for payment of duty on the final product. It appeared to the Department that the appellants have wrongly availed Service Tax credit on certain services that was distributed by their Head Office Kolkata as well as payments made by Bangalore Factory which appeared to be ineligible under the provisions of Cenvat Credit Rules 2004. Therefore, two show-cause notices ....

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....the records. 3. Learned counsel for the appellants submitted that the impugned order denying the cenvat credit on input services viz. Air Travel, Tour Operator, Membership Fee of their association and clubs is wrong and illegal as these input services are integrally connected with the business of the company. He further submitted that these services have been held to be input service by various d....