2017 (1) TMI 1577

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..... ative JUDGEMENT Per : Dr D.M.Misra, None present on behalf of the Appellant. Heard Ld AR for the Revenue. 2. This appeal is filed OIA-VAP-EXCUS-000-APP-27-14-15 dt 29/04/2014 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-VAP 3. Briefly stated the facts of the case are that the appellant had availed Cenvat Credit of Rs. 1,10,559/- on the service tax paid on 'Co .....

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..... l in Kitec Industries (I) Ltd vs CCE, Vapi - 2015(38).STR.223 (Tri. Ahmd). 5. The Ld AR for the Revenue reiterated the finding of the Ld Commissioner (Appeal). 6. I find that Service Tax paid in relation to 'Courier' service and erection of 'Pucca Shed' is covered under the scope of 'Input Services' as defined under Rule 2(l) of the Cenvat Credit Rules 2004 as held by the Hon'ble Gujarat High Co .....

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