2019 (10) TMI 413

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.... 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 issue involved in the present appeal is relate....

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....r 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 reported in 2017 (51) STR 77 (Tri.-All). He has ....

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....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 decision the Hon'ble Bombay High Court has ob....

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....ideration 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 dispute that the above stated three input services were used....