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2018 (12) TMI 1426 - CESTAT MUMBAICENVAT Credit - input services - repair and maintenance of staff quarters - expenses incurred towards staff welfare services - travelling expenses - membership fees - denial of credit on the ground of nexus - Held that:- Under the unamended definition of input service (effective upto 31.03.2011) the phrase “activities relating to business” was specifically finding place for consideration of the service as input service. The fact is not under dispute that for accomplishing the purpose of the appellant business, the appellant had used and utilized the disputed services. Since the value of taxable service along with service tax paid there-on was considered as business related expenses in the Books of Accounts, the disputed services should be considered as input service in terms of Rule 2(l) of the Rules for the period upto 31.03.2011. Under the amended definition of Rule 2(l) (with effect from 01.04.2011), the assessee is permitted to avail credit on any service used for providing the output service, excepting the excluded category of services mentioned in the definition of input service - The description of disputed services provided in the impugned order, do not fall under the excluded category provided under Rule 2(l) of the Rules. Since the original authority had specifically recorded the findings that the appellant had not produced any documentary evidences to show nexus as well as the eligibility of Cenvat benefit on the disputed services, the matter should be remanded to the original authority for verification of the documentary evidences to be produced by the appellant - appeal allowed by way of remand.
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