2019 (2) TMI 748

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...., Superintendent (AR) for the Respondent. ORDER Per: P. Venkata Subba Rao This appeal is filed against Order-in-Appeal No. VIZ-EXCUS-002-APP-130-17-18 dated 22.02.2018. 2. The appellants are engaged in manufacturing various iron and steel products and availed CENVAT credit in various inputs and input services used by them. Three show cause notices were issued covering the period Novemb....

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....Aggrieved, the appellant preferred an appeal before the First Appellate Authority who upheld the order of the lower authority and rejected the appeal. Hence this appeal. 3. Learned Counsel for the appellant submits that on similar issue in respect of the same appellant this bench had vide Final Order No. A/30916/2016 dated 28.09.2016 as reported in [2016 (12) TMI 271- CESTAT, Hyderabad] allowed....

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....llant such as Restaurant services, short term accommodation services, outdoor catering services, convention services, membership of club/association services, can be treated as services relating to their business or otherwise. It is not in dispute that all these bills raised were in the name of the appellant (a public sector undertaking) and not in the name of any individual. The actual person who....