2018 (9) TMI 899

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.... Subramaniyan, AC (AR) for the Respondent ORDER Brief facts are that the appellants had availed credit on Construction Services for the period from October, 2011 to July, 2012. The Department was of the view that the said credit is not eligible as per the amended definition of input services with effect from 01.04.2011. The appellant had reversed the entire credit before utilization, however....

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....sustain. The decision in the case of Commissioner of C. Ex., Madurai Vs. Strategic Engineering (P) Ltd. [2014 (310) E.L.T. 509 (Mad.)] as well as the decision in the appellant's own case in Final Order No. 41744/2018 dated 07.06.2018 was also relied by the learned Counsel. 3. The learned AR, Shri R. Subramaniyan, supported the findings in the impugned order. 4. Heard both sides. 5. The on....