TMI Blog2015 (11) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... lusively for providing movie theatre operation services. In these circumstances, the learned Commissioner (Appeals) has rightly allowed cenvat credit to the respondent. Therefore, I do not find any infirmity in the impugned order. - Decided against Revenue. - Service Tax Appeal No. 51118 of 2014- (SM) - ORDER NO. FO/52707 /2015-ST(SM) - Dated:- 24-8-2015 - Shri Ashok Jindal, Member (Judicial) Shri Somnath Shukla, Advocate : For the Petitioner Shri R Khanna, AR : For the Respondent ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein input service credit on the services namely, manpower supply, security services, professional service, courier services, rent-a-cab services and cleaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the respondent for providing output services, namely, advertising agency service are entitled for cenvat credit. Aggrieved from the said order, Revenue is before me. 3. The learned AR appearing for the Revenue, submits that services are in the nature of exempt services and they are used by the respondent exclusively for movie theatre operation services. Therefore, they are not entitled to avail cenvat credit. He further submits that as these services have been used by the respondent exclusively for providing exempted output services, they are not entitled to take cenvat credit. 4. On the other hand, learned Counsel for the respondent submits that the input services on which the cenvat credit has been denied have been availed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... display of advertisements Courier Services Courier service is extensively used for advertisement business in movement of both administrative documents such as release orders. Bills etc. and movement of advertisement material i.e. posters, display material, analogue films etc. as per creatives. Rent a cab In fact these are more used for administrative activities related to advertising such as meeting clients for negotiations etc. Cleaning services The housekeeping team takes care of both theatre and advertisement displays, LCD s etc. Professional Fees The Theatre complex is also utilized for display of advertisements. 7. On analyzing the usage of these services, it is clear that these services hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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