2019 (7) TMI 1169

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..... UTER [ 2019 (2) TMI 404 - CESTAT CHENNAI] where it was held that the pest control services availed by the appellant are input services - credit allowed. There is no case made out by the Revenue to sustain the penalty levied and confirmed under Rule 15 (1) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. Appeal allowed - decided in favor of appellant. .....

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..... nuary 2011 to December 2015 and therefore, the issue is no more res integra. 2. On the other hand, Shri. L. Nandakumar, Ld. AR appearing for the Revenue, opposing the contentions of the Ld. Advocate, relies on the findings of the lower authorities. 3. I have heard the rival contentions and gone through the various decisions/orders relied on by the Ld. Advocate. .....

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..... the appellant are input services and therefore the same are eligible for credit. The disallowance of credit is unjustified and requires to be set aside, which I hereby do. 4.2 Ld. AR was unable to distinguish the above ratio and nor did he file any contrary decisions to deviate from the above ratio. 4.3 Following the above ratio therefore, I am of the view that the .....

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