2017 (9) TMI 1755

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...., for the Appellant. Shri Surjeet Bhadu, Advocate, for the Respondent. ORDER Per: Archana Wadhwa, Member (J) - Being aggrieved with the order passed by Commissioner vide which he has allowed the Cenvat credit availed by the respondent on the basis of the invoices issued by M/s. Indian Hotel Company Limited, Revenue has filed the present appeal. 2. Revenue's grievance is that the....

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.....T.R. 211 (Tribunal)] has observed M/s. Indian Hotel Company Limited that were registered under the category of Management Consultancy Services and were issuing invoices after payment of Service Tax under the said category. dated It was also observed that M/s. Indian Hotel Company Limited were filing ST-3 returns with their jurisdictional Service Tax authorities, which were being finalized by them....