2017 (1) TMI 1577

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....hri A Mishra, Authorised Representative JUDGEMENT Per : Dr D.M.Misra, None present on behalf of the Appellant. Heard Ld AR for the Revenue. 2. This appeal is filed OIA-VAP-EXCUS-000-APP-27-14-15 dt 29/04/2014 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-VAP 3. Briefly stated the facts of the case are that the appellant had availed Cenvat Credit of Rs....

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....ction of 'pucca shed' service by this Tribunal in Kitec Industries (I) Ltd vs CCE, Vapi - 2015(38).STR.223 (Tri. Ahmd). 5. The Ld AR for the Revenue reiterated the finding of the Ld Commissioner (Appeal). 6. I find that Service Tax paid in relation to 'Courier' service and erection of 'Pucca Shed' is covered under the scope of 'Input Services' as defined under Rule 2(l) of the Cenvat Credit ....