TMI Blog2017 (1) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are entitled to CENVAT credit of service tax paid on input services holding that all the input services fall in the definition of input service - Appeal allowed - decided in favor of the assessee. - E/20809/2014-SM, E/21463/2015-SM - Final Order No. 20120-20121 / 2017 - Dated:- 23-1-2017 - Shri S. S. Garg, Judicial Member Shri H. Y. Raju, Advocate For the Appellant Mr. Moh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have wrongly availed the CENVAT credit in the following services which are shown in the table below: Appeal No. OIA Period Amount involved Services in dispute E/20809/2014 E/21463/2015 No.635/2013-CE dated 25.11.2013 No.110/2015-CE dated 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the CENVAT credit availed on the said services. Aggrieved by the said order, the appellant filed an appeal before the Commissioner (A), who partially allowed the appeal and rejected the CENVAT credit, in respect of the services stated in the table above, along with interest and penalties. Hence, the present appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive System P. Ltd. vs. CCE, Noida: 2014 (36) STR 1089 (Tri.-Del.) (iii) XILINK India Technology Services vs. CCE, Hyderabad: 2016 (43) STR 438 (Tri.-Hyd.) (iv) Sundaram Fasteners Ltd. vs. CCE, Chennai-II: 2016 (43) STR 454 (Chennai) (v) IBM India Pvt. Ltd. vs. CCE, Bangalore: 2014 (35) STR 384 (Tri.-Bang.) (vi) CCE vs. M/s. HCL Technologies: 2014-TIOL-2001-HC-ALL-CX (vii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case has allowed the CENVAT credit on these disputed services, I allow both the appeals of the appellant and hold that the appellants are entitled to CENVAT credit of service tax paid on input services holding that all the input services fall in the definition of input service . Consequently, both the appeals are allowed. ( Operative portion of the Order was pronounced in Open Court on 23/01/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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