2017 (12) TMI 488

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....tina Nagori, A.R. for the Respondent - Revenue ORDER Per: Dr. D.M. Misra Heard both sides. 2. The short issue involved in the present Appeal is: whether the Appellants are eligible to avail Cenvat credit of service tax of Rs. 1,82,597/- paid as mentioned in the invoice issued by M/s KLJ Resources Ltd. and M/s V.L. Construction Ltd. during the relevant period. Alleging that at the time ....

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....ration cannot be a ground for denial of Cenvat credit of service tax paid on input service in view of the judgment of this Tribunal in the case of Imagination Technologies India Ltd Vs. C.C.E. Pune III - 2011 (23) STR 661 (Tri.). Also, he has submitted that a copy of e-receipt challan, where under the service provider M/s KLJ Resources had deposited the Cenvat credit of Rs. 1,45,733/- and also ref....