TMI Blog2017 (1) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... l by holding that the appellant is entitled for CENVAT credit on outdoor catering as well as rent-a-cab service and both these services fall in the definition of ‘input service’ as contained in Rule 2(l) of CENVAT Credit Rules, 2004 - credit allowed - appeal allowed - decided in favor of appellant. - E/1945/2011-SM, E/1946/2011-SM - Final Order No. 21123-21124/2016 - Dated:- 10-11-2016 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice was issued to them proposing to deny the CENVAT credit of these two services. Thereafter the original authority confirmed the demand along with penalty and interest. Aggrieved by the said order, the appellant filed appeal before the Commissioner(A), who upheld the Order-in-Original and rejected the appeal of the appellant. Hence the present appeal. 3. I have heard both the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court and the Hon ble High Court vide its judgment reported in 2012 (25) S.T.R. 428 (Kar.) dismissed the appeal of the Revenue by deciding the issue in favour of the assessee. 5. Following the ratio of the said decision in the appellant s own case, I am of the considered opinion that the impugned order is not sustainable in law and the same is set aside by allowing both the appeals with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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