TMI Blog2019 (7) TMI 1985X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT AHMEDABAD] , where it was held 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 on the Design Services and Accommodation Services was considered by Tribunal Bench in the case of M/s. Dr. Reddy s Laboratories Ltd. Vs. CE ST Hyderabad - IV [ 2016 (11) TMI 858 - CESTAT HYDERABAD ] and held in the favour of the assesses. From the above decision of this Tribunal, it can be seen that the very same services have been considered and cenvat credit was allowed. Appeal allowed. - Hon ble Mr. Ramesh Nair, Member (Judicial) For the Appellant : Ms. Priynaka Kalwani (Adv.). For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilment of Cenvat credit of service tax paid on Hotel Services/Mandap Keeper Services, Designing and Scrip Writing Services or otherwise. It is the case of finished goods the Hotel and Mandap Keeper Services are incurred in respect of the employees who are travelling on behalf of the company s 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 on the Design Services and Accommodation Services was considered by Tribunal Bench in the case of M/s. Dr. Reddy s Laboratories Ltd. Vs. CE ST Hyderabad - IV 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs CCE 2011 (24) STR 645 (Kar.). 3. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 4. I find that thein the aforesaid judgments the service tax paid on the various disputed services have been held to be eligible to credit being input services as defined under Rule 2(l) of CCR,2004. In the result, the impugned orders set aside and the appeal is allowed with consequential relief, if any, as per law. 5. From the above decision of this Tribunal, it can be seen that the very same services have been considered and cenvat credit was allowed. Considering the above said order of the Tribunal, I set aside the impugned order and allow the appeals. (Dictated and pronounced in the open court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
