2018 (9) TMI 899

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent ORDER Brief facts are that the appellants had availed credit on Construction Services for the period from October, 2011 to July, 2012. The Department was of the view that the said credit is not eligible as per the amended definition of input services with effect from 01.04.2011. The appellant had reversed the entire credit before utilization, however, Department issued Show Cause Notice .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mmissioner of C. Ex., Madurai Vs. Strategic Engineering (P) Ltd. [2014 (310) E.L.T. 509 (Mad.)] as well as the decision in the appellant's own case in Final Order No. 41744/2018 dated 07.06.2018 was also relied by the learned Counsel. 3. The learned AR, Shri R. Subramaniyan, supported the findings in the impugned order. 4. Heard both sides. 5. The only issue to be decided is whether the appella .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X