2016 (9) TMI 144

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..... imilar issue held in the case [2015 (7) TMI 825 - Advance Ruling Authority]. Eligibility of input services related to Capital goods - Applicability of decision in the case M/s Bharati Airtel Vs Commissioner of Central Excise Act, Pune-III, Bomaby High Court [2014 (9) TMI 38 - BOMBAY HIGH COURT] and other rulings - Held that:- input is different from input service. This being a major difference, .....

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..... t credit can be taken for input services. The matter is absolutely similar if not identical to the questions that we have answered in that ruling. We, accordingly hold that the applicant would be entitled to the expenses meant for input services and would be entitled to the cenvat credit only in respect of the input services. One more argument was made by Shri Khanna to the effect that in the c .....

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