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2015 (8) TMI 743 - CESTAT NEW DELHI

2015 (8) TMI 743 - CESTAT NEW DELHI - TMI - 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 .....

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SM) - Final Order No. 52042/2015 - Dated:- 29-6-2015 - 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 .....

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ions 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 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. Photocop .....

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The input service credit of ₹ 1,93,628/- 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 Servic .....

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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 ₹ 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 wo .....

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d by the Department as qualified as input service 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-Appea .....

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