2018 (6) TMI 1141

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....d Association, Consulting Engineers Services, Container by Rail, Courier Services, Development and Supply of Content Services, Event Management, Erection Commission or Installation Services, Insurance Services, Intellectual Property Service, Mailing List Compilation and Mailing Services, Mandap Keepers, Public Relation Service, Rail Travel Agents, Renting of Immovable Property, Sound Recording Services, Telecommunication, Telegraph and Telephone Services, Tour Operators has been denied to the appellant. Hence the present appeals by the Appellant. 2. Shri Jeffrey Perera (Head indirect taxes of the appellant unit) submits that in cases of service of Air Travel Agents, Event Management, Mandap Keepers, Public Relation Service, Rail Travel A....

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....449/17/SMB dt. 13.10.2017. Since the issue of credit in respect of aforesaid services already stands settled in favour of appellant in their own case, therefore applying the same ratio, I hold that in present appeal also credit is available to the appellant in respect of said services. In respect of remaining services I find from use of services in the Appellant company and the Tribunal's orders in same set of facts that the credit is available to the Appellant as per chart below : Sn. Services Use of services by Appellant Judgments 1. Banking & Other Financial Service The said Services were used to covert Indian Currency into Foreign Currency. Ultratech Cement 2010 (20) S.T.R. 577 (Bom) Thiru Arooran Sugars Ltd. 201....