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TMI Blog2017 (1) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... o the premises of the aforesaid clients. That being integrally connected with the output service provided, there is no question of denial of input credit of the services so availed - credit allowed. Appeal allowed - decided in favor of assessee. - ST/40851/2016 - 42184/2016 - Dated:- 11-11-2016 - Shri D.N. Panda, Judicial Member Shri M. Kannan, Advocate for the Appellant Shri Jude ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on received to pack the paper products of the clients above using LDPE shrink film manufactured by the appellant. While the matter stood thus, there was use of certain input services to provide the above output service. These services were telephone service, courier service, security agency service, auditor s fee, consultancy engineer fee as well as housekeeping service. These services suffered se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel. However, in para 2.3 of the show cause notice, outward transport service is alleged to have been used not to provide output service. But that is not the fact. The outward transport related to the transportation of the input manufactured by the appellant, to the premises of the client for providing output service of packing thereat as explained by learned counsel. Therefore, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hief Commissioner of Service Tax to guide the authorities below as to the manner how an adjudication order is to be drafted and similarly how an appellate order should deal with the controversy in clear terms. If he considers it proper that for better quality of orders should be passed by the officers, of the Department, he may mark copy of this order to the Chairman, CBE C enclosing copies of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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