COMMISSIONER OF CENTRAL EXCISE Vs. MINDARIKA PVT. LTD.

JUDGEMENT

(1.) THE input service credit has been allowed by the Commissioner (Appeals) on courier service, air ticketing service/air travel agent service, technical training & coaching service and outward freight service.

(2.) The Revenue is of the view that these services have no nexus with the manufacturing of respondent. Therefore, the Revenue is in appeal against the impugned order.

(3.) HEARD the parties and considered the submissions.