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2014 (1) TMI 671 - CESTAT BANGALOREWaiver of pre-deposit - Stay of recovery - Denial of CENVAT Credit - Credit taken on reimbursable expenses - Whether the services rendered by M/s. GHL to the appellant could be considered as input services within the ambit of the definition under Rule 2(l) of the CCR 2004 - Held that:- documents on the basis of which the credit in question was taken are styled as invoices but these documents do not show the description of the services. They merely mention the amount of expenses reimbursed during the period specified therein and the service tax paid thereon. However, in the annexures to the so-called invoices, the particulars of the expenses are seen stated. On a perusal of such particulars, we find that M/s. GHL appear to have paid service tax on a variety of items such as freight, handling charges, postage and telephone charges, rent & lighting, conference expenses, commission and discount, staff welfare, CFA expenses, CFA rent, CFA remuneration, salaries & bonus etc - question has to be examined afresh by the learned Commissioner and, in that process, the finer question regarding the essentiality of the aforesaid expenses for the rendering of BAS also will have to be addressed by way of a closer scrutiny of the annexures to the so-called invoices - Decided in favour of assessee.
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