TMI Blog2014 (8) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of compound, jogging track repair services have been used by them in maintaining/renovating/repairing of their training campus in good running condition for purpose of providing output services of “Training and Coaching, Management Consultants and Convention Services' and these activities relate to their business. Further services of brokerage for purchase/lease of flats are for procuring residential accommodation for their-in-house faculty members who take lectures in their training programme and this service is also sued for providing output service. On this point I have observed that unless and until the premises are maintained in good and running condition for the purpose of output services i.e. “Training and Coaching, Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of scrutiny of records by the Revenue, it was seen that the appellant have taken CENVAT Credit in respect of inputs services being (1) maintenance of pond and garden, (2) Extension of Road, (3) Brokerage amount on account of purchase/lease of flats for faculty, (4) Fabrication, fencing of compound, (5) Jogging Track repairs which does not appear to be the input services used for the output services rendered by the appellant. Show-cause notice was issued on 01.10.2007 invoking the extended period with respect of credit availed during the period June 2005 to March 2007, directing to the appellant to show cause as to why an amount of ₹ 2,01,173/- along with interest should not be recovered, being inadmissible amount of credit availed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Extension of Road, (3) Brokerage amount on account of purchase/lease of flats, (4) Fabrication, fencing of compound, (5) Jogging Track repairs. Noticee have claimed that the maintenance of pond and garden, extension of roads, fabrication, fencing of compound, jogging track repair services have been used by them in maintaining/renovating/repairing of their training campus in good running condition for purpose of providing output services of Training and Coaching, Management Consultants and Convention Services' and these activities relate to their business. Further services of brokerage for purchase/lease of flats are for procuring residential accommodation for their-in-house faculty members who take lectures in their training programm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue preferred appeal before the Commissioner(Appeals) on the following grounds:- i. That services of brokerage for purchase/lease of flats are for procuring residential accommodation outside their business premises for faculty members and not for the activities of their business. ii. The Revenue submits that there is no nexus of services of brokerage for purchase/lease of flats are for procuring residential accommodation with the output service of commercial training and coaching services, management consultancy or convention services. iii. The Revenue further submitted that the above said service is only a staff welfare activity. Thus the said service is in no way concerned either directly or indirectly to the output ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The appellant states that no training can be imparted without the faculty being available. The appellant is engaged in providing training which is its output service. So any expenses incurred by it for input services for ensuring the availability of faculty by way of brokerage expenses for securing residential accommodation for the faculty or any other similar expenditure like advertisement expenses for recruiting faculty, etc. are allowable as input service. That further appellant relies upon the Ruling of the Hon'ble Karnataka High Court in the case of Toyota Kirloskar Motor Pvt. Ltd. 2011 (24) STR 645 (Kar.) wherein Toyota had availed input services being expenses on service availed for celebrating Rajyostava Day in the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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