2013 (2) TMI 444

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..... -a-cab service - Held that:- In the absence of mentioning in the grounds of appeal that the adjudicating authority has not considered the admissibility of input service credit on Tour Operator Service. The appeal deserves no merits - E/238/2012 - FINAL ORDER NO.796/12 - Dated:- 13-7-2012 - Ashok Jindal, JJ. Appellant Rep by: Shri Parmod Kumar, SDR Respondent Rep by: Shri V. Pa .....

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..... their business manufacturing or not and in the grounds of appeal it has not been challenged and there is no prayer for remand of the matter to the adjudicating authority for fresh adjudication as the adjudicating authority has not dealt the issue with regard to the admissibility of input service credit on Tour Operator Service. As the issue of admissibility of input service credit on the service .....

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