2017 (12) TMI 1097

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..... Per: S.S GARG The present appeal is directed against the impugned order dated 31.5.2017 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant is a service provider under the category of stock broker services, banking and other financial service, business support serv .....

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..... e legal position. He further submitted that the services alleged to be ineligible are services used for the purpose of business. He also submitted that on the Annual Day Celebration, clients, business associates and employees participated and that Mandap Keeper service are not listed in the services mentioned in the exclusive clause of the definition of 'input service' of the CENVAT Credit Rules, .....

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..... y because this particular service falls in the definition of input service as submitted above. 5. The learned AR reiterated the findings of the impugned order. 6. By following the ratios of the decisions cited supra, I am of the opinion that the impugned order is not sustainable and set aside the same by allowing the appeal of the appellant. (Operative portion of the Order was pronounced in Ope .....

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