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2015 (10) TMI 1300 - CESTAT MUMBAI
Availment of credit – Whether Garden Maintenance Services, Event Management Services, Outdoor Catering Services, Telephone Services & Brokerage Charges are input services? – SCN issued denying the credit on grounds that said services do not qualify as input services – No nexus found between input and output services by Revenue.
Held That:- Outdoor Catering Service is essential to run the business of appellant; Garden Maintenance Service is essential in terms of consent to operate, as directed by the Maharashtra State Pollution Control Board (MPCB); Event Management Service is also essential being incurred at opening ceremony or ceremonial occasions; Brokerage Service being incurred for finding residential accommodation for employees, the same is essential for ensuring availability of staff to carry on its business - All services are held as essential inputs for business of Appellant – Appeal allowed in favour of the Appellant.