TMI Blog2020 (4) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... cal services, it was held that respective services have been held to be Input service as defined under Rule 2(l) of CCR, 2004 in various services, and accordingly, the service tax paid on these services is admissible to credit. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No.12631 of 2019 - Final Order No. A/10835/2020 - Dated:- 13-3-2020 - Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no objection, appeal itself is taken up for disposal. 3. Shri Saurabh Dixit, Learned Counsel submits that on the same service for the period prior to 01.04.2011 the Cenvat Credit has been allowed by this tribunal vide Order No. A/12297-12298/2017 dated 01.09.2017. 4. Shri R Bhashkar, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these services do not fall under the scope of the definition of Input Service prescribed at Rule 2(l) of CCR, 2004. He submits that except the amount of credit availed on the service tax paid against Commission Agent s Service, they are disputing all other services being held to be input services by the High Courts and Tribunal. In support of his submission, he has referred to the following j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 217 (Tri.-Mumbai). (v) Mandap Keeper Service - Toyota Kirloskar Motor Pvt. Ltd. Vs. C.C.E., LTU, Banglore 2011 (24) STR 645 (Kar.) (vi) Business Auxiliary Service (Commission Agent) - Essar Steel India Ltd. Vs. Commissioner of Central Excise Service Tax, Surat-I 2016 (42) STR 869 (Tri. - Ahmd.) (vii) GTA Service - Unique Welding Products P. Ltd. Ors. CESTAT Vide Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact the matter remanded to the adjudicating authority. In the result, the impugned order is modified to the extent mentioned as above and the appeals are disposed of accordingly. 5.1 Since the issue in hand has already been considered by this tribunal in the Order dated 01.09.2017 as reproduced above, the issue is no longer res-integra. 6. Accordingly, the impugned order is set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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