Pest control, sewage disposal, AMC of AC & computers are input services

Cestat, Bangalore Bench ADC India Communications Ltd. versus Commissioner of Central Excise, Bangalore FINAL ORDER NOS. 286 & 287 OF 2012 APPEAL NOS. E/2180 & 2181 OF 2010 APRIL 27, 2012 ORDER 1. Both these appeals were filed by the assessee aggrieved by denial of CENVAT credit by the lower appellate authority. In the first appeal, a part of the challenge is directed against denial of input duty credit amounting to Rs. 1,97,601/- for the period from November 2006 to October 2007. The credit was denied on certain inputs, the value of which was written-off on 31.3.2007 f...