2019 (5) TMI 2027

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....d Representative for the Respondent Per: S.K. MOHANTY This appeal is directed against the impugned order dated 14.03.2018 passed by the Commissioner (Appeals), Central GST, Raigad. 2. The appellant herein, is engaged in the business of providing Information Technology Software Services, defined under the Finance Act, 1994. During the disputed period 2013- 15 and 2014-15, the appellant had ava....

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....sed by the authorities below should be set aside. With regard to the other services listed above, he submitted that those services were in fact used for providing the output service and accordingly, Cenvat Credit cannot be denied under Rule 14 of the Cenvat Credit Rules, 2004 on the ground of non-establishment of nexus between input and the output services. In this context, he has relied upon the ....

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....an admitted position that the appellant is a provider of defined output service under the Finance Act, 1994. On perusal of records, I find that the disputed service in question were used/utilized by the appellant in, or in relation to providing the output service. Thus, the case of the appellant squarely falls under the definition of input service for the purpose of availment of Cenvat Credit. Fur....