2018 (4) TMI 155

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...., Asst. Commissioner(AR), For the Respondent Per: S.S GARG The present appeal is directed against the impugned order dt. 06/07/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) upheld the Order-in-Original and rejected the appeal of the appellant. 2 Briefly the facts of the present case are that appellants are engaged in the manufacture of corrugated boxes and corru....

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....was issued and after following due process, the original authority vide order dt. 26/02/2014 dropped the demand on pest control of service but disallowed credit on service tax availed on construction service to the tune of Rs. 6,38,178/- and also appropriated the amount already paid. Aggrieved by the said order, the appellant filed appeal before the Commissioner(AppeaIs) who rejected the appeal. H....

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....lso submitted that the definition of input service was amended only w.e.f. 01/04/201 1 to exclude the credit in respect of setting up of factory. But in the present case, the period is much before the said amendment and hence the credit cannot be denied, He also submitted. that the circular No.98/1/2008-ST dt. 04/01/2008 relied on in the impugned order is contrary to the definition of input servic....

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....tra Cricket Association vs. CCE [2016(41) STR 833 (Tri.Mum.)] ii. AryaVaidya Pharmacy (Coimbatore) Ltd. Vs. CCE [2012-TIOL1685-CESTAT-BANG]   iii. Navaratna S.G. Highway Prop. Pvt Ltd. Vs. CST, Ahmedabad [2012(28) STR 166 (Tri. Ahmd.)]   iv. CCE vs. SaiSahmita Storages (P) Ltd. [201 1 (270) ELT 33(AP)] v. CCE vs. Lupin Ltd. [2012(285) ELT 221 (Tri. Mum.)] vi. CCE&ST, Bangalore ....