TaxTMI 
TaxTMI 
2019 (10) TMI 413
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.... Shri B.L. Narasimhan, Advocate for the Appellant Shri Shiv Pratap Singh, Deputy Commissioner Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri B.L. Narasimhan learned Advocate on behalf of the appellant and Shri Shiv Pratap Singh, learned Authorised Representative on behalf of Revenue, we note that the issu....
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....Single Member Bench of this Tribunal in their own case in respect of maintenance of D.G. Sets and Liasoning and Documentation Service. The learned Counsel has submitted that the admissibility of said two services has already been decided in favour of the assessee by the Single Member Bench of this Tribunal in the case of Vodafone Essar South Limited Vs Commissioner of Central Excise, Meerut-I repo....
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....f input services under Rule 2 (l) of Cenvat Credit Rules, 2004 they are admissible as input service in respect of 'Event Management Service'. Learned Counsel for appellant has relied on the decision of the Hon'ble Bombay High Court in the case of Commissioner of Service Tax, Mumbai-VI Vs DBOI Global Services Private Limited reported in 2019 (20) GSTL 351 (Bom.). He has submitted that in the said d....
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....orted the impugned order. 4. After taking into consideration of submissions from both the sides and on perusal of records, we note that, as held by Hon'ble Bombay High Court in M/s DBOI Global Services P. Ltd., the essential condition for admissibility of Cenvat credit on input service is whether the input service is used in providing output service. 5. In the present case, there is no dispu....