TMI Blog2018 (8) TMI 1498X X X X Extracts X X X X X X X X Extracts X X X X ..... edit Rules, 2004 - Held that:- Since the major credit of business development service has been set aside, the penalty is also unwarranted and requires to be set aside. Appeal allowed - decided in favor of appellant. - Appeal No. E/42331/2017 - Final Order No. 41743/2018 - Dated:- 7-6-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. Yogalakshmi, Advocate for the Appellant Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 2010 to August, 2010 and, therefore, the said services are covered within the definition of input service as it stood during the relevant period. She relied upon the decision in the case of FLOWSERVE SANMAR LTD. Vs. CCE Chennai, 2017 (5) G.S.T.L. 375 (Tribunal - Chennai). 3. The learned AR, Shri R. Subramaniyan, supported the findings in the impugned order. 4. Heard both sides. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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