2015 (8) TMI 1429

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..... cided in appellant own case M/s HCL Technologies Ltd Versus C.C.E. Noida [2015 (8) TMI 595 - CESTAT NEW DELHI], wherein cenvat benefit has been extended to the disputed service - appeal allowed - decided in favor of assessee. - ST Appeal No. ST/51191 & 51921/2015-E[SM] - Final Order No. 54011-54012/2015 - Dated:- 5-8-2015 - Mr. S.K. Mohanty, J. For The Appellant : Ms. Nupur Maheshwari, Ad .....

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..... nsorship service is to be considered as input service for the purpose of taking cenvat credit. 3. I have heard the Ld. Counsel for both sides and perused the records. 4. I find that the Commissioner (Appeals) has allowed cenvat benefit on the disputed services in favour of the assessee, taking into consideration the nature, use and their participation in the business related activities and a .....

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..... Final Order No. 52143/2015 dated 10.07.2015 of this Tribunal in the case of the assessee itself, wherein cenvat benefit has been extended to the disputed service. Hence, I do not find any merits in the impugned order, and as such, the appeal filed by the assessee is allowed. 6. Both the appeals are disposed of in above terms. (Operative portion of the order pronounced in open court) - .....

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