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2016 (2) TMI 991 - AT - Service TaxCENVAT credit - Telephone services - input services - Installation, liasioning & documentation for electricity connection at cell sites - DG Sets Maintenance & Diesel filling to keep cell site operational - House keeping/Cleaning services - Hotel Services - Balloon delivery services - Held that: - I find that the appellant, is a provider of Mobile Telecom service, needs to keep its tower operational even during power failure to provide good quality of service to their customers/subscribers. These towers are located quite often scattered over a large geographical area and accordingly, the service availed for maintenance of the D.G. sets including filling in fuel etc. I hold that same is essential service for providing the Telecom service. Accordingly, I allow the input credit on the D.G. sets maintenance and Diesel filling activity provided by the service providers to the appellant and allow the Cenvat Credit ₹ 8,25,071/- House cleaning services - Held that: - This service have been held to be having not nexus with the provision of output services. Further, observing that the category of service is not mentioned in the invoices in question in the impugned order. I find that Housekeeping and gardening services, wherein employer spends money to maintain their factory premises in an eco friendly manner and have paid services tax on such services, the same forms part of the cost of final products and accordingly, same would fall within the ambit of input services. Hotel services - Held that: - I hold that the Hotel services have been availed for the business travel etc. of the appellant company and the same is necessary for providing the output services. Accordingly, the Cenvat Credit of ₹ 1,28,897/-, is held allowable. Balloon delivery services - Held that: - I find that the said expenses relates to delivery of 43 packets of Balloons being hiring charges for delivery to Meerut-I+Courier charges+ agency charges paid to Communique Marketing Solutions Pvt. Ltd., who have a valid service tax registration and have been interested by the appellant as a regular marketing/sales promotion vender. Finding that the same relates to marketing and sales promotion by making the name of the company widely known among the probable customers. I find the same as an eligible input service and accordingly, the Cenvat Credit of ₹ 426, is held allowable for the same. Appeal allowed - credit allowed - decided in favor of assessee.
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