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TMI Blog2019 (4) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of CENVAT Credit Rules 2004 - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/244/2011 & E/266/2011 - A/85241-85242/2019 - Dated:- 29-1-2019 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Shri Yogesh Patki, Advocate for the appellant Shri Anil Choudhary, AC (AR) for the respondent ORDER Per: C J Mathew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. 2. In appeal of the assessee before the first appellate authority, the credit of tax paid on services rendered by commission agents was held to be eligible while denying entitled to CENVAT credit of ₹ 4,39,615/-. Revenue is in appeal against the dropping of demand of ₹ 18,58,473/-. The assessee appellant challenges the denial of credit that had been availed as the cleaning servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. While Learned Authorised Representative reiterates the contents of the order of the original, and appellate authority, in the matter pertaining to the availment of credit of tax paid on these three services, Learned Counsel for assessee- appellant relies upon the decision of the Tribunal in Indian Additives Ltd v. Commissioner of Central Excise, Chennai [2016 (44) STR 611 (Tri-Chennai)] and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Indore [2017 (48) STR 246 (Tri-Del.)], it is contended that, till 2011, there was no bar on availment of CENVAT credit of tax paid on such work under the CENVAT Credit Rules 2004. 4. Having heard both sides, and in accordance the settled law in favour of the assessee appellant, we find that each of those services are in conformity with the definition of inputs in rule 2(l) of CENVAT Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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