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2018 (4) TMI 1784

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..... the case of COMMISSIONER OF SERVICE TAX-III, CHENNAI VERSUS CUSTOMS, EXCISE SERVICE TAX APPELLATE TRIBUNAL, CHENNAI M/S. SCIOINSPIRE CONSULTING SERVICES (INDIA) PVT LTD, CHENNAI [ 2017 (4) TMI 943 - MADRAS HIGH COURT ] as well as the decision in the case of m-Portal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [ 2011 (9) TMI 450 - KARNATAKA HIGH COURT ] where it was held that Registra .....

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..... e respondents filed appeal before the Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) allowed the credit and set aside the order of rejection by the original authority. So also, the disallowance of credit on Outdoor catering service, Gardening service, Interior Decorators service and Transportation charges was upheld by the Commissioner (Appeals). The department i .....

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