2019 (1) TMI 169

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.... Shri L. Nandakumar, AC (AR) For the Respondent ORDER All the three appeals since relating to the same appellant and involving identical dispute, they are taken up for common disposal. 2. The common facts of these cases are that appellants, engaged in manufacture inter alia of Brake Lining, Disc Pads etc. had taken input service credit on outward transportation, car hiring, car repairing....

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....SCN NO.LTUC/364/2011-DC DT 23.11.2011 Period of demand Feb 2009 to Nov 2009   Dec 2009 to Nov 2010 Dec 2010 to March 2011 Details of credit availed GTA-Rs.2,20,216 Car hiring- Rs. 3416/- Canteen/ODC-Rs.1,21,216   GTA-Rs.1,59,770 Car hiring- Rs. 18,841/- Canteen/ODC-Rs.1,69,248/- GTA-Rs.53,506 Car hiring- Rs. 3165/- Canteen/ODC-Rs.73,005 ....

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....peals) who rejected the appeals. 4. Today when the matter came up for hearing, on behalf of the appellants, Ms. S Sridevi submits that for impugned input services had been availed by the appellants prior to 1.4.2011 i.e. before the changes brought out about in the definition of 'input services' under Rule 2 (l) of the CCR 2004. She submits that prior to 1.4.2011 the said definition did not have....