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TMI Blog2014 (5) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr.A.K. Nigam, A.R. ORDER Per : B.S.V.MURTHY Appellants are in appeal against denial of refund of CENVAT credit availed on input services namely event management servicesm, real estate agent service, consultant service, tour operator service and travel agent service. Refund has been claimed on the ground that the credit could not be utilized because the output service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces India Pvt. Ltd. Vs CCE Bangalore [2010(17)S.T.R. 540 (Tri-Bang)] to submit that event management service (input service) is covered by the definition of input service. As regards tour operators service and travel agents service, he relies upon the decision in the case of Cadmach Machinery Co. Pvt Ltd Vs CCE Ahmadabad [2009-TIOL-1503-CESTAT Ahm]. We find that as submitted by the learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GTC Industries to come to the conclusion. But subsequently there are several decisions taking a contrary view to the one taken in the case of GTC Industries. Therefore, this decision would not be applicable to the present case. Moreover the decision is only with regard to a stay application and not a final order. Therefore, it cannot be considered as a precedent decision. 4. In view of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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