2022 (6) TMI 974

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent ORDER The RAMESH NAIR issue involved in the present case is that whether the appellant is entitled for Cenvat Credit in respect of service tax paid on Supply of Tangible Goods services i.e. Hiring forklifts for use of handling the material within the factory. 2. Shri Prakash Shah, Learned counsel appearing on behalf of the appellant submits that the lower authorities have denied the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alf of the revenue reiterates the finding of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the records. The contention of the revenue is not correct in as much as it contends that the Supply of Tangible Goods service is not falling under definition of Input service in terms of Rule 2(l) of Cenvat credit Rules, 2004. Though, I agree that it does ....