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2019 (2) TMI 865 - AT - Service TaxEOU - CENVAT credit - input services - Outdoor catering services - Air Travel Agent Services - Rent-a-cab Services - Insurance services - Business Auxiliary Services - Business Support Services - Banking and Financial Services - Manpower Recruitment Agency Services - Maintenance and Repair Services - period involved is prior to 01.04.2011. Outdoor Catering Services - Air Travel Agent Services - Rent-a-Cab Services - Insurance Services - Held that:- These services are held to be eligible for Credit in the assessee’s own case in RR DONNELLEY INDIA OUTSOURCE PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX [2017 (3) TMI 16 - CESTAT BANGALORE] - credit allowed. Time limitation - Held that:- The allegation raised in the Show Cause Notice is that Credit is not admissible for the reason that the invoice is addressed to the erstwhile name of the company. An another unit had merged with the present assessee and therefore, there was some difference in the name and address of the assessee. The said reason cannot be a ground for rejection of Credit when there is no dispute with regard to the payment of service tax or availment of services. Credit denied on the ground that the invoice does not show the Registration number of the service provider - Held that:- In the case of M/s. Imagination Technologies India Pvt. Ltd. [2011 (4) TMI 406 - CESTAT, MUMBAI], the said issue has been held in favour of the assessee - credit allowed. Demand of service tax on reimbursable expenses - Held that:- The said issue has been held in favour of the assessee in the case of M/s. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA] and therefore, the demand cannot sustain. Demand of differential Interest - demand on the ground that there is a delay in realization of the cheque - Held that:- The Tribunal in the case of M/s. Travel Inn India Pvt. Ltd. [2015 (6) TMI 626 - CESTAT NEW DELHI] has categorically held that when the cheque has been realized, the date of presentation of the cheque in the treasury should be considered as the date of discharge of service tax as per Rule 6(2A) of the Service Tax Rules, 1994 - demand of interest cannot sustain. Appeal allowed - decided in favor of appellant.
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