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2011 (4) TMI 728 - AT - Service TaxCenvat credit on inputs - Business auxiliary services - Since, the M/s. Tradex Polymers Pvt. Ltd. is a registered service provider and is a Del credere consignment agent and during the course of advertising and publicizing the product the assessee enlisted the services of a mandap keeper which is an input service - This confirms to the definition of input service as defined under Cenvat Credit Rules, 2004 - find that in the show cause itself the demand was raised on the basis of invoice issued by Bhagwati Banquets & Hotel Ltd., Ahmedabad which is an adequate proof of providing mandap keeper service - Decided in favour of assessee.
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