TMI Blog2018 (5) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... aintenance and Repair service - Security Agency Service - Held that: - the aforementioned services are held to be input service within the meaning and scope of definition of ‘Input Service’ under Rule 2 (l) of CCR, 2004 as held in various judgements - appeal allowed - decided in favor of appellant. - E/11553/2017 - A/14024/2017 - Dated:- 22-12-2017 - Dr D.M. Misra, Hon'ble Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate Shri H. Ganguly, for the appellant submits that eligibility of credit is covered by the judgements of this Tribunal and High Courts in the case of AIR TRAVEL - Reliance Industries Ltd. Vs. CCE ST, Mumbai 2016 (45) STR 383 (Tri- Mum.), HOTEL ACCOMMODATION - Abacus Distribution Systems (I) Pvt Ltd vs CST, Mumbai - 2015 (40) STR.190 (Tri.-Mumbai), BANKING AND FINANCE - HP Finance Service - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals). 6. I find that the aforementioned services are held to be input service within the meaning and scope of definition of Input Service under Rule 2 (l) of CCR, 2004 as held in the aforesaid judgements. In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per law. (Dictated and pronounced in the open Court) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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