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TMI Blog2017 (1) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... t Mr. Mohammed Yousuf, AR For the Respondent ORDER Per S. S. Garg The appellants have filed these two appeals against two impugned orders dated 25.11.2013 and 27.2.2015 vide which the Commissioner (A) has denied the CENVAT credit of service tax paid on input services. In both the appeals, the issues are identical and therefore, both the appeals are being disposed of by this common order. 2. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enance/plant maintenance * Housekeeping * Pest Control services * Membership Fee * Field Representative salary * Event Management * Payroll Management Service * Installation Service * Professional charges * Housekeeping * Event Management for meeting and sales meet * Charges for slogan posters Appellant filed the reply contesting the allegations in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his submissions. He further submitted that all these disputed services fall in the definition of input service as contained in Rule 2(l) of CCR. He further submitted that prior to amendment of input service definition effected on 1.4.2011 and even after amendment, all the services fall in the definition of input service . In support of his submission, he relied upon the following authorities: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services holding that the same are input services. Further, the learned Commissioner (A) in the subsequent decision has relied upon the decisions of the Tribunal and the High Court to allow the CENVAT credit of service tax on various inputs. 5. On the other hand, the learned AR reiterated the findings of the impugned orders. 6. After considering the various case laws relied upon by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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