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TMI Blog2019 (1) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent ORDER All the three appeals since relating to the same appellant and involving identical dispute, they are taken up for common disposal. 2. The common facts of these cases are that appellants, engaged in manufacture inter alia of Brake Lining, Disc Pads etc. had taken input service credit on outward transportation, car hiring, car repairing and outdoor catering services. Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f demand Feb 2009 to Nov 2009 Dec 2009 to Nov 2010 Dec 2010 to March 2011 Details of credit availed GTA-Rs.2,20,216 Car hiring- Rs. 3416/- Canteen/ODC-Rs.1,21,216 GTA-Rs.1,59,770 Car hiring- Rs. 18,841/- Canteen/ODC-Rs.1,69,248/- GTA-Rs.53,506 Car hiring- Rs. 3165/- Canteen/ODC-Rs.73,005 Order in Original No. 10/2018 dt.28.02.2018 12/2018 dt.28/02.2018 13/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that for impugned input services had been availed by the appellants prior to 1.4.2011 i.e. before the changes brought out about in the definition of 'input services' under Rule 2 (l) of the CCR 2004. She submits that prior to 1.4.2011 the said definition did not have any restrictions or bar for availing input credits in respect of canteen service , car hire. She further submits that that a numb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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