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TMI Blog2017 (6) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant Shri N. Jagdish, AR For the Respondent ORDER 1.1. These two appeals, one filed by the assessee and the another filed by the Department are directed against the impugned order dated 25.10.2013 passed by the Commissioner (Appeals) wherein the Commissioner (Appeals) has partly allowed the appeal of the assessee and held that the assessee is eligible for cenvat credit in respect of services viz., Commercial and Industrial Construction Service, Interior Decorator Service and Outdoor Caterer Service and is not eligible for cenvat credit in respect of Air Travel Agent Service, Tour Operator Service, Cable Operator Service and Membership of Club or Association Service. The Department has filed an appeal against those s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department both have filed these appeals. The details of such are given below: Appeal Ref. Period Involved Credit Demand Split-up Input service E/20396/2014 (Dept. Appeal) October 2009 to March 2010 12,30,166/- 11,00, 400/- Construction Service 1,16,648/- Interior Decorate 13,118/- Outdoor Caterer E/20542/2014 (Party Appeal) October 2009 to March 2010 2,17,823/- 81,513/- Air Travel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 (42) STR 757 (Tri. -Mum.) Arm Embedded Technologies Pvt. Ltd. V. CCE, 2016 (45) STR 133 (Tri.-Bang.) CCE V. Convergys India Services Pvt. Ltd. 2017 (48) S.T.R. 173 (Tri. Chan.) CCE V. Cadila Healthcare Ltd. 2013 (30) STR 3 (Guj.) ITC Limited V. CCE, Final Order No. 20390-20391/2017 dated 6.3.2017 3. 1. He further submitted that the Revenue has filed an appeal against the input services viz. Construction Service, Interior Decorator and Outdoor Caterer on the ground that the said service is not utilized in relation to the manufacture of the final product by the assessee in the factory located at Bangalore and there is no nexus between the said service and the manufacturing activity of the assessee. He furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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