2015 (8) TMI 743

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..... - on input services, namely, "Training programme/Guest House Maintenance, Reimbursement of expenses of off - roll employees, Photostat charges" etc availed by the appellant did not qualify the definition of input service under Rule 2 (l) of Cenvat Credit rules, 2004. Details of Cenvat credit alleged in the show cause notice as not admissible are as under: S.No Name of the Party Service Description Total 1. M/s J&G Corporate Solutions Private Limited Training Programme/Guest House Maintenance 279470 2. M/s Sunrise House Keeping and Support Services Pvt. Ltd. Training Programme/Guest House Maintenance 75137 3. M/s Competent Personnel & Allied Services Pvt. Ltd. Reimbursements of expenses of off-roll employees 1096862 4. M/s .....

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..... ellants the Commissioner (Appeals) disallowed the Cenvat credit of Rs. 2,79,470/- relating to Housekeeping services received from J & G Corporate Solutions (P) Ltd. The input service credit on Photo Copy charges and input service credit on Reimbursement of expenses incurred by off-roll employees were allowed. The appellant has hence preferred this appeal challenging the disallowance of input service credit of Rs. 2,79,470/- on 'Housekeeping services' provided by M/s J & G, Corporate Solutions (P) Ltd. 4. Thus the only issue that arises for consideration is whether "Training/guesthouse maintenance" services provided to the appellant by M/s J & G Corporate Solution would qualify as input service for availing Cenvat credit. It is pert .....

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..... ervice at Guest House as input service. I cannot with hold from saying that this view is in total contradiction to the view taken by Commissioner (Appeals) in para 7 of the Order-in-Appeal whereby the "House-keeping Service provided by M/s Sunrise House keeping & Support Service Pvt. Ltd was upheld rejecting the appeal filed by the Department. 5. The appellants relied on the judgments rendered In L'Oreal India Private Limited Vs CCE, Pune -I -2011 (22) STR 89 (Tri -Mumbai), M/s Ultratech Cement Ltd Vs CCE, Jaipur -II 2014 -TIOL -656 -CESTAT -Del, CCE, Nasik Vs Mahindra and Mahindra Ltd 2014 - TIOL - 746-CESTAT-Mum. It has been categorically held in the above judgments that guesthouse maintenance service qualifies for input service credit i .....

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