TMI Blog2019 (11) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... d on various inputs services like GTA Service, Care Insurance Services etc. - HELD THAT:- The matter is required to be reconsidered by the Original Adjudicating Authority in the light of subsequent declaration of law by Hon ble Supreme Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. [ 2018 (3) TMI 357 - SUPREME COURT ]. Similarly, the availability of Cenvat credit is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultants and Technocrats Pvt. Ltd. reported as 2018 (10) GSTL 401 (SC) wherein the provisions of Rule 5 of Service Tax Valuation Rules was held as ultravirus. As such, it is the contention of learned Advocate that inasmuch as in the present case said provisions stand adopted by the lower authorities, the entire demand is required to be set aside. 2. Further, a part of the demand stands confirmed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions made by both the sides, we find that the matter is required to be reconsidered by the Original Adjudicating Authority in the light of subsequent declaration of law by Hon ble Supreme Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. (supra). Similarly, the availability of Cenvat credit is also required to be re-examined afresh. For the said purpose, we set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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