2010 (2) TMI 132

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..... on the ground that following services are not eligible as input services: - (a) Transport charges, (b) Housekeeping charges, (c) Business Auxiliary Services, (d) Telecommunication services, (e) Management, maintenance or repair services, (f) Cafetaria and Food Subsidiary, (g) Chartered Accountant Services, (h) Security Services, (i) Courier Services, (j) Cleaning Services, (k) Lease Line charges, .....

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..... 22 January 09 passed by the Commissioner of Central Excise (Appeals), Pune III). Appearance: Shri Abhishek Rastogi, C.A for Appellants Shri H. B. Negi, SDR for Respondents CORAM: Hon'ble Shri. Ashok Jindal, Member (Judicial) ORDER NO. Per: Ashok Jindal This appeal is against the denial of Cenvat Credit to the appellants on the ground that Registration No. on the .....

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..... e that some of the invoices wherein the discrepancy found by the adjudicating authority has been rectified and the amended invoices were produced in support of their refund claim and he further submitted that on merit also these input services on which Cenvat credit has been denied, the respondent is entitled to take Cenvat credit. 3. On examination of the invoices placed by the ld. C.A, I find .....

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