TMI Blog2015 (11) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant for verification of credentials of the employees working in the factory - Held that:- the disputed services are confirming to 'input services' defined under both the un-amended and amended definition contained in Rule 2(l) of the rules, for the purpose of availment of cenvat benefit. Further, in view of the fact that the cost of such services have been taken into consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured by the appellant. 2. Ms. Sukriti Das, the Ld. Advocate appearing for the appellant submits that the courier service are in relation to the logistic support for transportation of goods and dispatch of documents and the consultancy service has been availed by the appellant for verification of credentials of the employees working in the factory. She further submits that the period of di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... connection with recruitment of the employees, the same should be considered as input service. 3. Per contra, Sh. Vaibhav Bhatnagar, the Ld. DR appearing for the Respondent reiterates the findings recorded in the impugned order. 4. I have heard the Ld. Counsel for both the sides and perused the records. 5. It is contended that the cost of disputed services, in question, are forming part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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