2021 (3) TMI 1168

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....Appellant Shri L. Nandakumar, Authorized Representative (A.R.) for the Respondent ORDER Heard Shri M. Karthikeyan, Learned Advocate appearing for the assessee and Shri L. Nandakumar, Learned Authorized Representative appearing for the Revenue. 2. It is pointed out that the issue in the case on hand is squarely covered by an earlier order of this Bench of the CESTAT in the appellant's o....

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.... this Bench In the appellant's own case (supra), I find that after hearing both sides, the Bench had held as under: "5. The issue is whether the demand raised alleging that the credit availed on input services in the nature of tour operator service is eligible or not. As per the facts of the case, the said services were availed as incentive for the dealers who achieved the target sale. Th....

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.... availed by the unit company and the ISD has only distributed the credit. The demand raised against the appellant-company who is an ISD cannot sustain. Following these decision, I am of the view that the demand cannot sustain. The impugned order is set aside and the appeal is allowed with consequential relief, if any." 4. Admittedly, the very issue of denying credit availed on input service in ....