2017 (9) TMI 1111

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....p; Respondent-Revenue ORDER Heard both sides. The appellant was denied CENVAT credit of Rs.Rs.3,72,382/- during the period October 2008 to September 2013 of the service tax paid on various input service, viz. Banking & Financial services, Consulting Engineer's service, professional  services i.e. Company Secretary services   Chartered Accountant's  services, EXIM/DGFT  c....

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....eded Tecnologies Pvt. Ltd. Vs. CCE 2016 (45) STR 133(Trb.) e) Doshion Ltd.  vs. C.C.E. - 2013 (30) STR 240 (Tri) and f)  GE India Exports (P) Ltd. vs. C.C.E.,Hyderabad II - 2016   (44) STR 693 (Tri.), hence eligible to credit. 3.  Ld. A.R. for the Respondent-Revenue reiterated the findings of the ld. Commissioner (Appeals). He has submitted that service tax paid on Club M....

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.... Engineer's service (Drawing Charges), EXIM/DGFT Consultant's service, Company Secretary service and  Chartered Accountant's Service, Installation Services, Maintenance Services, which are held to be 'input services' as defined under Rule2(l) of Cenvat Credit Rules, 2004,  CENVAT credit  of the same  is admissible. However,  the credit availed on Club Membership for the Di....