2018 (4) TMI 1642

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....ellant : Shri A. Cletus, Addl. Commissioner (AR) For the Respondent : Ms. Radhika Chandrasekar, Advocate ORDER Per Bench The above appeal is filed by the Revenue against the order passed by the Commissioner (Appeals) who allowed credit on various input services. 2. On behalf of Revenue, ld. AR Shri A. Cletus submitted that the respondent availed credit on input services such as outd....

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....ied as input service being outdoor catering service. They have availed credit on rent-a-cab service for providing pick and drop facility for the employees. The transportation services were availed for transportation of goods from port to CFS. That these services are closely linked to the output service provided by the respondent and therefore eligible for credit. 4. Heard both sides. 5. The ....