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TMI Blog2017 (3) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... unal, in the assessee-Appellant’s own case, [2016 (8) TMI 123 - CESTAT MUMBAI], albeit for the subsequent period - After analysing the principle of law laid down by various High Courts and by this Tribunal, the Bench held that credit on each of these services is admissible being satisfies the definition of input service prescribed under 2(l) of CCR,2004 - credit allowed - appeal allowed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services on which credit had been availed do not satisfy the definition of input service under Rule 2(l) of CCR,2004 with a proposal for penalty. On adjudication, the Ld. Commissioner, disallowed credit to the extent of ₹ 80,83,424/- and education cess of ₹ 1,61,742/- and imposed penalty of ₹ 5,00,000/- under Rule 15 of CCR,2004. Both Revenue as well as the assesse are in Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a detailed chart showing each of the services on which credit availed and the corresponding case laws under which it has been held to be admissible, in addition to the Mumbai bench decision in their own case. 6. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner and could not place any judgement contrary to the ones placed by the assesse-Appellant. 7. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Transport Agency Services.(export) 8. The Ld. Commissioner allowed credit on few of the above services and disallowed on others. We find that admissibility of CENVAT credit on all these services had been considered by the Mumbai Bench of this Tribunal, in the assessee-Appellant s own case, albeit for the subsequent period. After analysing the principle of law laid down by various High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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