2017 (3) TMI 840

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..... hri S K Shukla, Authorised Representative ORDER Heard both sides. 2.  This  appeal is filed  against OIA-VAD-EXCUS-001-APP-291-14-15 dt 22/07/2014 passed by the Commissioner (Appeals) Central Excise, Customs and Service Tax-VADODARA-I. 3.    The brief facts of the case are that the appellant had availed Cenvat Credit of Rs. 2,84,231/- of  Service Tax  pa .....

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..... rvices,  have been held as 'Input Service' as defined under Rule 2(l) of the Cenvat Credit Rules, in view of the judgments of the Hon'ble Gujarat High Court  in  Principal Commissioner Vs Essar Oil Ltd - 2016(41) STR.389 (Guj.)  and CCE, Ahmedabad Vs Cadila Healthcare Ltd -  2013 (300)STR.3 (Guj) and this Tribunal in the case of CST, Mumbai vs WNS Global Service - 2016(44) .....

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