2018 (8) TMI 780

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....or Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both sides, we find that the appellants are engaged in the manufacture of urea, which was exempted till 28.02.2011. With effect from 01.03.2011, the same was made dutiable and two Notifications No.1/2011 and 2/2011 were issued. In terms of Notification No.1/2011, the concessi....

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....he confirmed the demand for the period March, 2011 on the ground that the appellant had availed the input service tax credit in respect of security agency services and commission agent services. 5. Learned Advocate appearing for the appellant explains that the said services were obtained in the year 2006-07 to 2008-09 though the payments for the same were made in the year 2010-11. As such, servic....