2018 (5) TMI 30

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....sed Representative Per: Dr D.M. Misra, Heard both ides. 2. This is an appeal filed against OIA-AHM-EXCUS-003-APP-0145-17-18 dt 27/10/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD. 3. The short issue involved in the present appeal is whether the appellants are entitled to avail Cenvat Credit of Service Tax paid on 'Outdoor Ca....

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....e/consumption, but provided during the course of employment in compliance with the aforesaid Act. 5. The Ld AR reiterated the findings of the Ld Commissioner (Appeals). He has submitted that in view of the judgment in the case of AET Laboratories Pvt Ltd vs CCE.C&ST, Hyderabad-1 - 2016(42) STR. 720 (Tri Bang) after amendment to the input service with effect from 1.4.2011, cenvat credit of servi....