2015 (3) TMI 423

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..... r the Appellant : Shri Manoj Chauhan, CA For the Respondent : Shri D D Joshi, Supdt (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein input service credit on Pest Control Service has been denied by the lower authorities on the premise that this service does not qualify as input service as per Rule 2(l) of CENVAT Credit Rules, 2004. It is also held .....

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..... ny service availed by a manufacturer of excisable goods, in the course of their business, is entitled for input service credit. Admittedly, in this case the commission has been paid by the appellant for procuring the inputs and the pest control has been done in their factory for cleanliness of the factory. In these circumstances, I hold that the appellant has availed these services in the course o .....

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