2018 (5) TMI 1051

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tendent (AR) for the respondent This appeal is directed Order-in-Appeal No: PUN-EXCUS-001-APP-488/2017-18 dated 16/10/2017 passed by the Commissioner of Central Tax (Appeals - I), Pune. 2. Heard both the sides and perused the records. 3. On perusal of the records it transpires that the issue is regarding eligibility to avail CENVAT credit of service tax paid by the service provider for di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....which they have to pay service charges. 4. I find that the facts narrated above are not disputed. The adjudicating authority as well as the first appellate authority has relied upon the provisions of Rule 2 (l) of the CENVAT Credit Rules, 2004 on the definition of 'input service' to deny the credit. I find an identical issue came up before the Tribunal in the case of Tube Investment Ind....