2018 (2) TMI 950

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..... 54 - CESTAT BANGALORE] this Tribunal held that these services are ‘Input Services’ and respondent is entitled for refund claim filed by them - appeal dismissed - decided against Revenue. - C/1432/2011-SM, C/1433/2011-SM, C/1434/2011-SM - 22669 - 22671 / 2017 - Dated:- 26-10-2017 - SHRI ASHOK JINDAL, JUDICIAL MEMBER Shri Naveen K, Joint Commissioner (AR) For the Appellant Shri Sivakum .....

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..... ue is that the respondent availed cenvat credit on the services namely Analysis of samples, Annual Maintenance of equipments, Clearing charges, Comprehensive Mosquito Management, House Keeping, Incineration of Hazardous waste, Installation charges of electrical fittings, Installation and commissioning of equipments, Labour contract, Repair of maintenance services, Security services, Testing servic .....

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