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TMI Blog2018 (8) TMI 1591X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Talentpro India HR Pvt. Ltd. Versus CST, Chennai [2016 (10) TMI 1221 - CESTAT CHENNAI], where it was held that appellant also says that requirement of maintenance service of the building of the appellant who is a man power recruitment agency, cannot be ruled out - No case is made out by the Revenue with regard to changes in law or facts and circumstances from the period of dispute on hand vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce service and the appellant responded vide its detailed letter dated 13.12.2016 and thereby rebutting the averments in the SCN. Without being convinced, the adjudicating authority passed the OIO No. 3/2017 dated 27.03.2017, wherein he disallowed the input credit of services, charged interest under Section 75 and levied penalty under Section 76, the details of which are as per paragraph-10 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of input service under Rule 2 (l) of CCR, 2004. To buttress his arguments, the Ld. Counsel also relied on the decision of the Tribunal in the appellant s own case for an earlier period, in Final Order No. 41918 -41919/2016 dated 10.10.2016 of this very Court wherein, the Cenvat credit of service tax paid on the input service namely maintenance service was allowed and since the SOD in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his court, relied on by the Ld. Advocate. Therefore from the facts of the present appeal compared with the facts before this court for the earlier period, I observe that the very same issue has been decided by this Court, in the assessee s own case (supra). No case is made out by the Revenue with regard to changes in law or facts and circumstances from the period of dispute on hand vis- -vis the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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