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TMI Blog2014 (2) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... hri 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 issues. The first issue is that whether the respondents are entitled to refund of service tax prior to registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Tribunal. However, he submits that the other issue has already been considered by this Tribunal in the respondents own case and therefore the application may be considered in the light of the said order. 4. After hearing both the sides and on perusal of the records, we find that there is no requirement to discuss preliminary objection of the learned counsel insofar as it was not str ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of cafeteria area, AMC to air-conditioner has already allowed credit vide Final Order No. 40627/2013 dated 11.12.2013. The relevant portion of the said order is reproduced below:- 17. On the issue of eligibility of cenvat credit on certain specific services also I have heard both sides in detail. There is no reason to hold that renting of cafeteria a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion activities relating to business there is a need to look at the decision in the case of Cadila Health Care Ltd. (supra). 18. In the case of Gym Instructor, considering peculiar nature of information technology services, physical fitness of the employee is necessary input for providing output services and I do not find any reason to deny this credit either. This service is almost similar to can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for knowledge transfer relating to the business. It is also noted that the lift maintenance is related to their office premises. We held that all these activities are covered within the definition of input services under Rules 2004 and the Tribunal in the above decision has held that all these activities are covered within the first part of the definition of input service. 8. In view of that, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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