2018 (2) TMI 617

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..... ious cases - appeal allowed in part. - Central Excise Appeal No.11821 of 2015-SM - A/13584/2017 - Dated:- 23-11-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri Hardik Modh, Advocate for the Appellants Present Shri K.J. Kinriwala, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. 2. The limited issue for determination in the prese .....

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..... t service, observing that these services do not fall within the definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004. 4. The Ld. Advocated submits that these services are held to be satisfying the definition of input service prescribed under Rule 2(l) of the CCR, 2004 in the following judgments: i) C.C.E. Delhi III Vs. Holister Medical India Pvt. Ltd. - 2017 (49) STR 4 .....

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..... ) STR 383 (Tri-Mumbai) xi) C.C.E. S.T., Bangalore - GE Medical System Pvt. Ltd. - 2015 (40) STR 697 (Tri-Bang.) xii) India Trimmings Pvt. Ltd. Vs. C.C.E., Coimbatore - 2016 (42) STR 552 (Tri- Chennai) xiii) Hindustan Coca Cola Beverages P.Ltd. Vs. C.C.E. S.T., Hyderabad - 2010 (19) STR 356 (Tri. -Bang.) xiv) C.C. C.Ex., Nagpur Vs. Ispat Industries Ltd. - 2015 (324) .....

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