2011 (10) TMI 321

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..... 202699 - CESTAT New Delhi) wherein under identical circumstances construction services were held to be eligible cenvatable input services and stays were granted unconditionally. By following the said decision, the stay petition is allowed unconditionally. - E/1252 of 2011 SM - - - Dated:- 31-10-2011 - Ms. Archna Wadhwa J. Appearance: Shri Rajesh Bhola, Advocate for the Appellants .....

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..... inclusive definition clause of inputs services and as such reliance by the lower authorities on Maruti Suzuki judgement is not appropriate. 2. Learned advocate has also relied upon the Tribunal, decision in the case of Suzuki Motorcyle (I) Pvt. Ltd. reported in 2011 (267) ELT 216 (Tri-Del)] wherein under identical circumstances construction services were held to be eligible cenvatable input se .....

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