2018 (12) TMI 1426

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....AR) for respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 06.12.2017 passed by the Commissioner of CGST, Mumbai East. 2. Brief facts of the case are that the appellant is engaged in providing "Information Technology Software Service" and "Management, Maintenance or Repair Service", defined as taxable services under the Finance Act, 1994. For providi....

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....initiated by the department was culminated into impugned order dated 06.12.2017, wherein CENVAT Credit amounting of Rs. 9,41,783/- was disallowed and the appellant was directed to pay interest on such amount. The impugned order has disallowed the Cenvat benefit mainly on the ground that there is no nexus between the disputed services and the output service provided by the appellant and that no sup....

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....ices are conforming to the definition of input service, the learned Advocate has relied upon the following decisions rendered by the judicial forums:- (a) Axis Bank Ltd. v. CCE- 2017-TIOL 3867-Cestat (b) Xilinx India Technology Services (P) Ltd. - 2016 (44) STR 129 (c) Commissioner of Central Excise v. Greaves Cotton Ltd. 2010 (20) STR 703 (d) Commissioner of Central Excise v. Lupin Ltd. - ....

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....isputed services should be considered as input service in terms of Rule 2(l) of the Rules for the period upto 31.03.2011. Under the amended definition of Rule 2(l) (with effect from 01.04.2011), the assessee is permitted to avail credit on any service used for providing the output service, excepting the excluded category of services mentioned in the definition of input service. The description of ....