2026 (2) TMI 896

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.... Advocate appeared For the Respondent : Shri Sarjeet Kumar, Superintendent (AR) Appeared ORDER SOMESH ARORA: In this case the applicants are aggrieved since as per the audit objection they was sought to be denied credit of services which were in the nature of Chartered Accountant Services, IT Services and Man power Services. The factual matrix is that their head office is located at Bo....

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....ed to have gone into the business of manufacturing and the credit of the same cannot be denied. With this factual backdrop and case law, he prays for allowing appeal with consequential relief. 2. Learned AR confronted with the decisions pointed out that the decision of Oerlikon Balzers Coating India Pvt. Ltd (cited supra) was given in different factual background in so far as the issue there re....