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2017 (4) TMI 954 - AT - Service TaxManagement Consultancy Services - appellants carried out various research, development project, training programmes, acting as nodal agency on behalf of different Ministries of the Central Government and Madhya Pradesh Government. Revenue entertained a view that the appellants are liable to service tax in respect of these activities carried out on behalf of the various government Ministries - case of appellant is that the appellants did provide service, which can be categorized under the various taxable categories like “Consulting Engineer, Convention Service, Management Consultants and Market Research Agency” and it cannot be said that they are an arm of the Government and they are rendering these services as an executory function of the Government. Held that: - The appellants were to submit full records of the expenditure with reference to each project to the concerned Ministry. Any surplus of the amount given as grant should be returned to the Government. We find that the decision of the Tribunal in Apitco Ltd. [2010 (7) TMI 176 - CESTAT, BANGALORE], is squarely applicable to the facts of the present case where there was no payment, by any government to the assessee, of any amount in excess of what is called "grant-in-aid". Thus any service provider-client relationship between the assessee and the governments is ruled out. The appellants are not liable to service tax in respect of these activities carried out, by using the grant-in-aid given by the various Ministries/departments of the Government. Though the appellant claimed in the appeal that the invoices indicated that the amount is inclusive of service tax, no evidence is submitted to support such contention. As such, we find that the same requires verification of the actual invoices by the jurisdictional officer. CENVAT credit - denial on the ground that the invoices were not in the appellant’s name but were not in the name of branch/head office - Held that: - denial of credit only on the ground that the address of branch office or head office was mentioned instead of appellant’s address cannot be the ground for denial of otherwise eligible cenvat credit. Appeal allowed - decided in favor of appellant.
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