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2015 (9) TMI 1089 - CESTAT CHENNAI

2015 (9) TMI 1089 - CESTAT CHENNAI - 2015 (40) S.T.R. 623 (Tri. - Chennai) - Disallowance of CENVAT Credit - Network services - Nexus with output service provided - whether the service tax paid on net work service availed by the appellant for its computer net work to provide input service for generation of output service of management, and repair of heavy machinery, shall entitle the assessee to the cenvat credit of that tax - held that:- The network services availed by the appellant to make its .....

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2/2014 & ST/41252/2014, ST/S/41522/2014 & ST/41252/2014 - Final Order Nos. A/40518-40520/2015 - Dated:- 1-5-2015 - D N Panda, Member (J),J. For the Appellant : Mr S Viswanathan, Adv. For the Respondent : Mr R Subramaniyan, AC (AR) ORDER Per: D N Panda: The assessee's appeal is against disallowance of cenvat credit of ₹ 2,51,666/- covered by show cause notice No.217/2012 dt. 24.4.2012. This is on account of net work services availed by the appellant held to be not attributable to the ou .....

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computer net work to provide input service for generation of output service of management, and repair of heavy machinery, shall entitle the assessee to the cenvat credit of that tax. The network services availed by the appellant to make its own mail/server functional having its integral connection to generate the output service is a tool for such output service. Therefore, appellant deserves relief on this count. Revenues both the appeals are trying to disallow the relief granted on account of .....

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