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2016 (5) TMI 782 - CESTAT CHENNAI

2016 (5) TMI 782 - CESTAT CHENNAI - 2016 (41) S.T.R. 647 (Tri. - Chennai) - Whether engineering consultancy service, commercial or industrial construction service, erection, maintenance and installation service or banking service shall be considered as input service or not - Held that:- it is strange that how without bringing out an edifice, Revenue shall realize its dues towards rental service. Therefore, Commissioner (Appeals) has not committed any error to grant Cenvat credit to the responden .....

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