TMI Blog2018 (9) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... at such Directors have provided services to the company and therefore, it cannot be held that such service is not input service - Credit allowed - appeal allowed - decided in favor of appellant. - APPEAL No. E/70623/2018-EX[SM] - A/71957/2018-SM[BR] - Dated:- 13-8-2018 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Hrishikesh Jha (Adv.) for Appellant Shri Gyanendra Kumar Tripathi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the Original authority confirmed the demand and imposed equal penalty. Aggrieved by the said order, appellant preferred appeal before Learned Commissioner (Appeals) who dismissed the said appeal through the impugned order. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard Learned Counsel for appellant. He has submitted that under Notification No.30/2012-ST dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is deemed by law that such Directors have provided services to the company and therefore, it cannot be held that such service is not input service. Therefore, I do not find any merit in the impugned order. Therefore, the same is set aside and the appeal is allowed. The appellant shall be entitled for consequential relief, as per law. (Pronounced Dictated in Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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