2018 (2) TMI 143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent ORDER Brief facts of the case are that appellant is a global engineering and construction contractor and power equipment supplier. The appellant had entered into contract with Indian Oil Corporation Ltd. for rendering project management services, procurement services and engineering design services. During the period, appellant availed CENVAT credit of service tax paid based ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the credit on event management services and mediclaim services holding that they have no nexus with the output service. Hence the appellant has filed this appeal against denial of input service credit on these two services. 2. On behalf of the appellant, ld. counsel Ms. Sweta Giridhar submitted that the entire period of dispute is prior to 1.4.2011 when the term "activities in relation to busi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wo services may be allowed. 3. The ld. AR Shri R.Subramaniyam reiterated the findings in the impugned order. 4. Heard both sides. 5. As rightly contended by ld. counsel for the appellant, the definition of input services prior to 1.4.2011 included the words "activities relating to business" and therefore had a wide ambit covering almost all services. There are plethora of decisions which ....