Adjudicating authority cannot reject authorization granted by approval committee in respect of input services

CESTAT, MUMBAI BENCH Tata Consultancy Services Ltd. versus Commissioner of Central Excise & ST (LTU), Mumbai ORDER NOS. A/477 TO 485/2012/CSTB/C-II APPEAL NOS. ST/546 TO 553 & 592 of 2010 JULY 2, 2012 ORDER P.R. Chandrasekharan, Technical Member These appeals are directed against Order-in-Appeal Nos. RT/22-29/LTU/MUM/2010 dated 26.8.2010 and No. RT/32/LTU/MUM/2010 dated 15.9.2010 both passed by the Commissioner of Central Excise & Service Tax (Appeals), LTU, Mumbai. 2. The brief facts of the case for consideration in these appeals are as follows. 3. The appellant M...