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TMI Blog2018 (3) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... le for credit after going through the invoices. When invoices are proper and there is no dispute with regard to consumption of services and payment of service tax, the credit availed on ISD invoices are to be allowed if otherwise in order - the issue requires reconsideration - appeal allowed by way of remand. - E/41974/2017 - A/40006/2018 - Dated:- 2-1-2018 - Ms. Sulekha Beevi C.S., Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 30 days of the order. Aggrieved, appellants are now before this Tribunal. 2. On behalf of appellant, Ld. Counsel, Shri S. Muthuvenkatraman submitted that appellant is not contesting the credit availed in respect of cab operators to the tune of ₹ 726/-. In respect of other services, he submitted that the issue stands covered by various judgments of the Tribunal as in the cases of Xili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es; providing Preferential Location, Sponsorship service, TV or Radio programme production and Works Contract Services were availed in relation to the manufacturing activity of the appellant and that the disallowance of credit is erroneous. It is also pointed out by the Ld. Counsel that in respect of services like, Cargo Handling / Packing and Transportation, GTA services, Port services etc., the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence to show that the services relating to the ISD invoices have been used by the appellant. 4. Heard both sides. 5. On going through the records as well also submissions made by both sides, the eligibility of credit in respect of most of the services have been decided in the case law relied upon by the appellant. However, it requires verification as to whether subject services are elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether any services come under the exclusion part of the definition. After the amendment to the definition of 'input services' in 2011, the services falling under the exclusion will not be eligible for credit. Thus, I am of the view that it is fit to remand the matter to the adjudicating authority who shall reconsider the eligibility of credit after considering the decisions relied by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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