TMI Blog2014 (2) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany for knowledge transfer relating to the business. It is also noted that the lift maintenance is related to their office premises. - all these activities are covered within the definition of input services under Rules 2004 - Decided against the revenue. - ST/654/2012 - Misc. Order No.40327/2014 - Dated:- 2-1-2014 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri P. Arul, Superintendent (AR For the Respondent : Shri S. Muthuvenkataraman, Advocate ORDER Per P.K. Das Revenue has filed this application for rectification of mistake in Stay Order No. 369/2012 and Final Order No. 517/2012 dated 9.5.2012. 2. The learned AR on behalf of Revenue submits that Revenue filed the appeal mainly on two iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal may be decided, as it was not considered vide Final Order dated 9.5.2012. 5. After hearing both the sides and perusal of records, we find that Revenue in their appeal stated that regarding the second ground of rejection, the observation of the Commissioner (Appeals) is not correct. The credit taken on lift maintenance and air conditioning, rent paid to cafeteria areas, sale of foreign currency, AMC to air-conditioning etc. are considered as unrelated services to the output service 6. We find that the Single Member of the Tribunal in the respondents own case in respect of air-conditioner, renting of cafeteria area, AMC to air-conditioner has already allowed credit vide Final Order No. 40627/2013 dated 11.12.2013. The relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ason to interfere with the order of Commissioner (Appeals) and the second issue as well. We agree with the finding of the Tribunal and denial of credit on air-conditioner, renting of cafeteria areas, AMC to air-conditioner are not sustainable. 7. The denial of credit on sale of foreign currency, the adjudicating authority observed that the input services should be linked to the inclusive definition of Rule 2(l) of the CENVAT Credit Rules, 2004. The learned counsel placed the reply to the show-cause notice on this issue. It is seen that the respondent is an 100% EOU with the Software Technology Park of India and during the course of business some of the employees were required to travel outside India to the patent company for knowledge t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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