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TMI Blog2019 (8) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... t be denied merely because there has been change in the address, but proceeded further in remanding the matter to the Adjudicating authority - there is no reason in remanding the matter to the Adjudicating authority once the learned Commissioner (Appeals) holds a view that mere change in the address would not dis-entitle the Appellant in availing the credit. Hence, remanding the matter, is not necessary in the present case. Appeal allowed in part. - Service Tax Appeal No.86078 of 2017, ST/86347/2017, ST/86348/2017, ST/87062/2017, ST/87265/2018, ST/87997/2018, ST/88006-88010/2018, ST/88053/2018, ST/88054/2018, ST/88068/2018, ST/88124/2018, ST/88464/2018 - A/86290-86305/2019 - Dated:- 23-7-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned Advocate for the Appellant submits that they have availed credit on the disputed services viz. Business Support Service, Management, Maintenance Repair, Event Management Mandap Keeper s service, Accommodation Service, Business Support Consultancy, Works Contract, Courier Service, Copyright Services, General Insurance, Real Estate Agent Services, Facility Management Services, Renting Immovable Property, Management or Business Consultant s Fee, Architect Interior Design services, Manpower Recruitment or Supply Agency s services, Outdoor Catering Services, Customs House Agents, Scientific, Technical testing and analysis, Erection, commissioning or installation services, Legal Consultancy services, Consulting Engineer services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 253 (Tri-Hyd), Apotex Research Pvt. Ltd Vs Commr 2015 (3) TMI 346- CESTAT-BANGALORE, Garware Polyester Ltd Vs CCE Aurangabad 2012 (26) STR 215 (Tri-Mum), Integra Software Services Pvt. Ltd Vs CCE Puducherry 2017 (48) STR 137 (Tri-Chennai), Hydus Technologies India Pvt. Ltd Vs CCE Hyderabad-II, Delphi Automotive Systems Pvt. Ltd Vs CST Bangalore 2015 (37) STR 522 (Tri-Bang), Megma Design Automation (I) Pvt. Ltd 2015 (40) STR 800 (Tri- Bang.), CST Bangalore Vs Jubilant Biosys Ltd 2016 (42) STR 729 (Tri-Bang.), Electronic Arts Games India Pvt. Ltd Vs CCE Hyderabad 2017 (3) GSTL 149 (Tri-Hyd.), Panega 3 Legal Database Systems Pvt. Ltd Vs CCE Noida 2016 (45) STR 76 (Tri-All.), J.P.Morgan Services (I) Ltd 2016 (42) STR 196 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e involved in the present appeals for consideration is whether the service tax paid on various input services mentioned above are admissible to CENVAT Credit during the relevant period. The learned Advocate for the Appellant has referred to various judgments under which the respective input services are held to be admissible to credit since satisfy the definition of input service as prescribed under Rule 2(l) of CENVAT Credit Rules, 2004, except the service viz. Phonographic Performance, Testing of Food Water Sample for Canteen, Video Projection Agency Service, Rent-a-cab Service. Following the aforesaid precedents, I have no hesitation to conclude that the service tax paid on aforesaid input services are admissible to CENVAT Credit and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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