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2019 (4) TMI 125 - AT - Service TaxCENVAT Credit - input services - event management service - maintenance charges - bed rental charges - Held that:- The event management services were availed by the appellant for conducting the annual day function. The appellant is a BPO service provider and have to undertake such events as per the circular and instructions issued by the higher officers - In the case of Oceans Connect India Pvt. Ltd. [2016 (9) TMI 377 - CESTAT MUMBAI] relied by the ld. counsel, the event management service has been held to be eligible for credit - credit allowed. Maintenance charges - Held that:- These are incidental to the renting of immovable property - the maintenance charges are eligible for credit - credit allowed. Service tax paid on bed rental charges - Held that:- The ld. counsel has submitted that the appellant would be able to furnish documents to substantiate that these are used for providing output services - the issue has to be remanded to the adjudicating authority who shall reconsider the issue after giving the appellant an opportunity to furnish evidence and for personal hearing - matter on remand. Appeal allowed in part and part matter on remand.
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