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2019 (7) TMI 1348 - AT - Service TaxCENVAT credit - input services - event management services received as co-host with SAP - guest house/hotel expenses and chairs/furniture used in their office premises - appellant were engaged in selling and distribution of software – SAP - HELD THAT:- So far the event management service is concerned, the same have been received by the appellant for jointly hosting the conference/ workshop for canvassing the old and new customers, thus the same is in the nature of sales promotion activity. Accordingly, sales promotion is eligible activity for availing the Cenvat credit - Credit allowed. Guest house/hotel service - HELD THAT:- The same have been received in the course of rendering the output service and, hence, the same is eligible input in the business of the appellant. Hence, the appellant is eligible for Cenvat credit on this service also - credit allowed. Cenvat on table, chairs/modular furniture - HELD THAT:- The issue is covered in favour of the appellant by the Division Bench of this Tribunal in the case of ICICI LOMBARD GENERAL INSURANCE COMPANY LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-I [2016 (2) TMI 316 - CESTAT MUMBAI] where it was held that Appellant is eligible to avail the CENVAT credit of excise duty paid on Furniture and Fittings - credit allowed. The impugned order is set aside so far the input service is disallowed - The interest and penalty imposed on the appellant is also set aside - appeal allowed - decided in favor of appellant.
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