2018 (5) TMI 20

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..... Ltd. vs. C.C.E., Surat II [2017 (12) TMI 151 - CESTAT AHMEDABAD] - credit allowed - appeal allowed - decided in favor of appellant. - E/12073/2017 - A/10378/2018 - Dated:- 20-2-2018 - Dr. D. M. Misra, Hon'ble Member (Judicial) For Appellant (s): Shri Dhaval Shah, Advocate For Respondent (s): Shri J. Nagori, AR Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal .....

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..... 1 in the case of M/s Ion Exchange (I) Ltd. vs. C.C.E., Surat II vide Order No. A/13513/2017 dated 8.11.2017. 5. Ld. A.R. for the Revenue reiterated the findings of the Id. Commissioner (Appeals). He submits that after 1.4.2011, the construction services are specifically excluded from the scope of the definition of input service , therefore, the Appellants are not eligible to avail credit on re .....

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