2017 (10) TMI 1638

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..... ered the provisions of definition of Input Services as per Rule 2 (l) of CCR, 2004 in its correct perspective. Similar issue of availment of Cenvat on the Design Services and Accommodation Services was considered by Tribunal Bench in the case of M/S. DR. REDDY'S LABORATORIES LTD. VERSUS CC, CE ST, HYDERABAD-IV [ 2016 (11) TMI 858 - CESTAT HYDERABAD] and held in the favour of the assesses. .....

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..... and Mandap Keeper Services are incurred in respect of the employees who are travelling on behalf of the companys sales promotion and the design services or for advertisement of the products. 4. I find that both the lower authorities have not considered the provisions of definition of Input Services as per Rule 2 (l) of CCR, 2004 in its correct perspective. Similar issue of availment of Cenvat o .....

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