TMI Blog2011 (4) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ST/02/2011 - A/755/WZB/AHD/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had not enclosed invoice providing that the mandap keeper service was utilized for promoting business of Del creder agent. 2. The appellant's contention was that the show cause notice was time barred as the same has been issued after a period of more than two years. They also submitted that the issue is no more res-integra and that the Hon'ble Bombay High Court in the case of M/s. Coca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. This confirms to the definition of input service as defined under Cenvat Credit Rules, 2004. I find the ratio of the decision in the case of M/s. Coca Cola India Pvt. Ltd. Vs. CCE Pune-3 reported in 2009 (15) STR 657 (Banglore). I also find that in the show cause itself the demand was raised on the basis of invoice issued by Bhagwati Banquets Hotel Ltd., Ahmedabad (invoice No.979, dated 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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