TMI Blog2009 (1) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... 'input service' in the Cenvat Credit Rules are not identical - hence the decisions with reference to 'input' are not applicable to 'input services' - held that cenvat credit allowed. - E/475/2008 - A/55/WZB/2009/SMB-CIV - Dated:- 16-1-2009 - Shri A.K. Srivastava, Member (Technical) Shri S.M. Vaidya, JDR for Appellants. Shri J.C. Patel, Adv. for Respondents. Per A.K. Srivastava : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (9) STR 554 (Tri-Mumbai), has held for the earlier period that the impugned services are relatable to business; that these are input services and credit thereon is admissible. 5. Reliance has been placed by the learned J.D.R. on the Hon'ble High Court judgment (Nagpur Bench) in the case of Indo Rama Synthetics (India) Ltd Vs CCE, Nagpur reported in 2007 (219) ELT 122 (Bombay) in which it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 'input service' in the Cenvat Credit Rules are not identical. Therefore, the ratio of Bombay High Court judgment (Nagpur Bench) cited supra, which has been given in the context 'input' cannot be applied to the facts of the present case, which deals with the 'input service'. 7. Following the ratio of the Tribunal Order dated 13.12.2007 in the case of the respondents themselves reported in 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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