TMI Blog2009 (2) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are ‘input service’ within the meaning of Rule 2(l) of the Cenvat Credit Rules, 2004. The Appellants availed a credit of its. 2,43,215/- as Cenvat credit during the period January, 2006 to July 2006 for the Service Tax paid to the Authority – held that - appellants are entitled to take the credit for the Service Tax paid by the Airports Authority of India - E/80/2008-Mum - A/81/2009-WZB/C-IV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory Authority, renders various services in connection with the operation of these aircrafts and charges fees alongwith the Service Tax as per the provisions of the Finance Act, 1994. 5. The issue involved in the instant appeal is whether the services such as landing, parking, X-ray, aircraft maintenance etc. tendered by the Airports Authority of India to the Appellants are 'input service' wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority of India. The said Order of the Tribunal has been accepted by the Commissioner on 2-9-2008. 7. It was also brought to my notice that the Assistant Commissioner vide his (Order-in-Original dated 16-10-2008 has dropped the proceedings initiated against the appellants for the period from 'April, 2007 to February, 2008 on identical issue, following the Tribunal's order dated 11-7-2008. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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