2017 (12) TMI 488

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..... t - Revenue ORDER Per: Dr. D.M. Misra Heard both sides. 2. The short issue involved in the present Appeal is: whether the Appellants are eligible to avail Cenvat credit of service tax of Rs. 1,82,597/- paid as mentioned in the invoice issued by M/s KLJ Resources Ltd. and M/s V.L. Construction Ltd. during the relevant period. Alleging that at the time of issuing invoice, M/s V.L. Constructions .....

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..... t credit of service tax paid on input service in view of the judgment of this Tribunal in the case of Imagination Technologies India Ltd Vs. C.C.E. Pune III - 2011 (23) STR 661 (Tri.). Also, he has submitted that a copy of e-receipt challan, where under the service provider M/s KLJ Resources had deposited the Cenvat credit of Rs. 1,45,733/- and also referred in their ST-3 return for the period Apr .....

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