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TMI Blog2018 (3) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017-SM - 20020-20021/2018 - Dated:- 3-1-2018 - Shri SS Garg, Judicial Member Shri Jose Jacob, Advocate - For the Appellant Shri Madhupsharan, Asst. Commissioner(AR) - For the Respondent ORDER Per: SS GARG Appellants filed these two appeals against the common impugned order dt. 18/08/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeals of the appellant and upheld the Orders-in-Original along with interest and penalty. Since the issue involved in both appeals is identical, they are disposed by this common order. The details of appeals are under:- Appeal No. Period Service Tax Interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hotels Company Ltd. are in the nature of Business Auxiliary Service or Business Support Service and not management consultancy service and as per Rule 6(5) of CENVAT Credit Rules, 2004, full credit cannot be taken. On these allegations, show-cause notices were issued and after following the due process, the original authority confirmed the demand and aggrieved by the said order, appellant filed appeals before the Commissioner(Appeals) who rejected the same. Hence the present appeals. 3. Heard both the parties and perused records. 4. The Learned Counsel for the appellant submitted that the impugned order is not sustainable in law as the same is passed contrary to the law and binding judicial precedent. He further submitted that the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (223) ELT 361 (Gujarat); iv. CCE C Vs. MDS Switchgear Ltd - 2008 (229) ELT 485 (SC); v. Hindustan Lever Ltd - 2000 (121) ELT 437 vi. Hindustan Coca Cola Beverages Pvt Ltd Vs. CCE, Meerut-II (2010) 19 STR 280 (Cestat, New Delhi); vii. Manikgarh Cement Vs. CCE, Nagpur (2010) 20 STR 600 (Cestat, Mumbai); viii. Pacific Exports Vs. CCE, Ahmedabad (2013) 31 STR 14 (Cestat, Mumbai); ix. M/s. Piern Hotels Ltd Vs. CCE, Nasik, CST, Mumbai 2016-TIOL-788-Cestat-Mum x. Taj Kerala Hotels and Resorts Ltd. Vs. CCE, C ST, Cochin [Final Order No.22803-22804/2017 dt. 15/11/2017] 5. On the other hand, the Learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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