TMI Blog2015 (5) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... tay. As regards CENVAT credit, the services involved are e.g., maintenance and repair service, courier service, mobile phone service, chartered accountant service, cleaning services consultancy service and security agency service. The appellants have an arguable case that these constituted input services. In the light of the foregoing, we grant full waiver from pre-deposit and stay recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in providing authorised service station service has not been included. An amount of ₹ 5,17,266/- taken as CENVAT credit was also denied on the ground that the said credit has been taken on services which cannot be treated as input services. 2. Ld. Departmental Representative has contended that the spare parts are integral part of the service provided and therefore their value would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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