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2019 (2) TMI 748 - AT - Central ExciseCENVAT Credit - various input services - Restaurant Services - short term accommodation services - Membership of club/association service - Tour operator services - Mandap Keeper Services - Outdoor catering services - convention services - denial on account of nexus - Held that:- It is not in dispute that all these bills raised were in the name of the appellant (a public sector undertaking) and not in the name of any individual. The actual person who stayed in the accommodation booked or enjoyed the food at the restaurant etc., could be an individual, say, an employee of the appellant firm or somebody else in relation to some business of the appellant. This should not matter as long as the services are in relation to their business. It cannot be said these services are not related to their business activity - credit allowed - appeal allowed - decided in favor of appellant.
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