TMI Blog2017 (11) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... cy service - interior design service - video production agency service - Held that: - except for health and fitness service, with regard to all other services for the subsequent period, it has been held by the authorities below that these are input services and refund claims were sanctioned. Therefore, Revenue cannot take contrary stand to deny CENVAT credit when they hold that the services in que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow. 2. The brief facts of the case are that the appellant is an output service provider and exporting of the services. For supply of output service, the appellant availed certain services viz., advertisement service; renting of immovable of property service for car parking and cafeteria; health and fitness service; event management service; development and supply of content service; legal con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cannot take contrary stand to deny CENVAT credit when they hold that the services in question are input services. 4.1 With regard to health and fitness service, I find that the CENVAT Credit was availed by the appellant during the period July 2008 to March 2008 , during that period, as per the decision of the Hon ble High Court of Bombay in the case of Ultratech Cements Ltd.: 2010 (260) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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