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M/s. Vodafone South Ltd. Versus C.C.E. & S.T. -Chandigarh-II

2015 (8) TMI 743 - CESTAT NEW DELHI

Denial of CENVAT Credit - 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 - the appellant did not produce the copy of the agreement with J & G Corporate Solutions (P) Ltd - Held that:- Guesthouse maintenance service qualifies for input service credit if such services are related to the business activity of the assessee. In the present case, the appellants are engaged in renderin .....

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9-6-2015 - Ms. Sulekha Beevi CS, Member (J),J. For the Appellant : Shri Narendra Kumar Singhvi, Adv For the Respondent : Shri R K Grover, DR ORDER Per Sulekha Beevi CS: Brief facts are as under:- 1. The appellant is engaged in rending telephone services and holds service tax registration for various categories. Pursuant to an audit and scrutiny the appellant was issued a show cause notice dated 05/10/2011 alleging that during the year 2006 - 07 to 2010 - 11, the input service credit of ₹ 1 .....

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t 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 Ricoh India Pvt. Ltd. Photocopy Charqes 71095 5. M/s Harjas Enterprises Photocopy Charqes 23572 6. M/s Shiva Computer Pvt. Ltd. Photocopy Charges 12593 7. M/s Broadways Mktg. Co. Pvt. Ltd. Photocopy Charges 86368 Total 1645097 2. The above s .....

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/- on Photo Copy charges was disallowed. An amount of ₹ 10,96,862/- as input service credit on account of Reimbursements of expenses of the off -roll employees was also disallowed. 3. Aggrieved, the appellant filed appeal against the Order-in-Original before the Commissioner (Appeals). The Department also preferred appeal against the order allowing Cenvat credit on the Housekeeping services availed from M/s Sunrise Housekeeping And Support Services (P) Ltd. The Commissioner (Appeals) dismi .....

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ement of expenses incurred by off-roll employees were allowed. The appellant has hence preferred this appeal challenging the disallowance of input service credit of ₹ 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 Ce .....

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rvice for availing Cenvat credit. The Commissioner (Appeals) has disallowed the Cenvat credit of ₹ 2,79,470/- relating to Training program/guesthouse maintenance provided to the appellant by M/s J & G Corporate Solutions. The adjudicating authority rejected on the ground that the appellant did not produce the copy of the agreement with J & G Corporate Solutions (P) Ltd. Whereas, the Commissioner (Appeals) in para 6.8 of the Order-in-Appeal has after perusing the agreement and docum .....

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