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2015 (9) TMI 52 - CESTAT NEW DELHIDenial of input tax credit - Credit on security guards, telephone connections installed at the residence of bank employees and professional charges for professional work - Held that:- The amount of service tax on these services is wrongly availed as cenvat credit as per notification No. 23/04 as they have not used in or in relation to output services. On plain reading of the show cause notice, it is clear that fees paid to the consultant representative by the appellant has availed services of different consultants for each purpose. These observations in the Show cause notice can not be made without examining the invoice. Therefore, it is observed that before issuing the show cause notice, invoices for the fees paid to the consultant were with the department. If the authorities below could have asked the appellant to provide the copy of the invoices, the appellant could have provided when the appellant has enclosed all the copies of enclosed invoices along with their appeal papers. In these circumstances, as appellant had provided all the copies of invoices for the service provided by the consultants are on record, the appellant is entitled to take cenvat credit if same is in order as per the conditions of notification No. 23/04. Further, the security guard service and telephone connections services has been availed by their back up office where General Manager is also residing and the services availed for the security guards at residence of General Manager and back up office cannot be segregated, therefore, the appellant is entitled to take cenvat credit on these service also. - appellant has availed input service disputed in this case has been availed for providing output service. Therefore, appellant is entitled to take cenvat credit - Decided in favour of assessee.
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