9911796707
TMI Blog2012 (5) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... S.V. Murthy: The appellant is engaged in providing Advertising services to their customers and availed CENVAT Credit of Service Tax paid on Hotel services, Catering service, Decorator service and Pathological laboratory service. Proceedings were initiated on the ground that such credit is not admissible, which has resulted in impugned order, whereby the CENVAT Credit availed has been denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit has been taken correctly. However, the ld.A.R. pointed out that this point was not raised before both the lower authorities and was not mentioned in the appeal also. It was explained to authorized representative that in such event, an application for considering the additional grounds is required to be filed. The ld. authorized representative submitted that since the amount involved is small ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rized representative submitted that since the amount involved is small, he would not like to contest this issue as far as this appeal is concerned. As regards Hotel services, the ld. authorized representative submitted that the Service Tax was paid in respect of Hotel rent for the stay of their Chief Executive for the purpose of business and meeting the clients. Even though, it was contested by ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cussions, except for the Service Tax paid on both Pathological Laboratory Service and Catering Service, CENVAT Credit taken in respect of other services is held as admissible. 7. As regards penalty, I find that according to the definition of input service, the input service includes the services used in relation to activities related to business. This particular definition, when interprete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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