2014 (2) TMI 761

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..... Devgan. This fact can be verified by the authorities concerned. Further, all these services have been availed by the appellant at the registered office. Therefore, the input service credit taken on Professional Landscape Design service is entitled as input service credit as same has been taken in respect of the business premises which is related to the activity of the appellant. - credit allowed .....

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..... es, he is not entitled to input service credit as they are not having nexus with his business. Both lower authorities denied the input service credit. Aggrieved from the same, appellant is before me. 3. Heard both sides. 4. In this case, it is not disputed that Vishal Devgan is known as Ajay Devgan. Although the appellant has taken registration in the name of Vishal Devgan, all the activities .....

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