TMI Blog2023 (11) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... n already adjudicated in detail and allowed in favour of the Appellants. This Order of the Commissioner (Appeals) also includes the period of dispute in the present Appeals. The impugned order set aside - appeal allowed. - MR. ANIL CHOUDHARY (JUDICIAL) AND MR. A.K. JYOTISHI, MEMBER (TECHNICAL) Shri S. Thirumalai, Advocate for the Appellant. Shri Chittaranjan Wagh Prakash, AR for the Respondent. ORDER Heard the parties. 2. The issue in these Appeals is whether certain input services credit has been rightly disallowed vide Impugned Orders in adjudication passed by the Commissioner of Central Excise Service Tax or otherwise. The period involved in these Appeals is as follows: a) Appeal ST/30002/2015 - Apri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,83,299/- 1,34,829/- 9 Storage Warehousing service 1,62,290/- 9,06,532/- Total 2,31,96,417/- 1,09,69,614/- Appeal No. ST/30002/2015: S.No. Input service category Service Tax 2012-13 2013-14 1 Air Travel Agent s services 10,76,601/- 27,01,044/- 2 Banking Financial services 0 3,79,188/- 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e similar disallowances of Cenvat credit on the nexus theory for the period April 2010 to December 2015, wherein the Commissioner (Appeals) have considered in detail allowing Cenvat credit on certain input services like Advertising Agency service, Air Travel Agent service, Architect service, etc., and have recorded the finding that in the adjudication proceedings, such disallowances were made arbitrarily as a result of inadequate effort to determine justifiably the eligibility or otherwise of the credit of tax on the input services in dispute. Considering the nature of activity and relevancy and also considering various judicial rulings, the Commissioner (Appeals) was pleased to hold that the services under dispute are normally used by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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