2018 (8) TMI 1498

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..... DER Brief facts are that the appellants had availed credit of various input services and Show Cause Notice was issued, proposing to deny the credit availed in respect of certain services. The authorities below have denied credit on a few services and confirmed the demand thereon against which the appellant has filed the present appeal. 2. On behalf of the appellant, the learned Counsel, Ms. Yog .....

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..... n denied credit, as per the impugned order, they are confining their contest only on the credit only in respect of business development services. The period involved is prior to 01.04.2011 when the definition of input service included the words 'activities relating to business'. The decision relied by the learned Counsel also covers the issue. Hence, I am of the view that the denial of credit on t .....

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