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Commissioner of Central Excise & Service Tax Jaipur I Versus M/s. Inox Leisure Ltd.

2015 (11) TMI 347 - CESTAT NEW DELHI

Cenvat Credit - eligible input services - whether the input service credit sought to be denied to the respondent is used by the respondent exclusively for providing movie theatre operation service or advertisement agency service - input service credit on the services namely, manpower supply, security services, professional service, courier services, rent-a-cab services and cleaning services - Held that:- Services have been used by the respondent for advertisement agency service. In these circums .....

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, 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 services were allowed by the learned Commissioner (Appeals) holding that these services are related to advertisement agency service, which is output service of respondent. 2. The brief facts of .....

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or inputs service, therefore, it was alleged that all the input services mentioned in para 1 hereinabove have been wrongly availed by the respondent for providing output service, namely, movie theatre operation service, which is an exempt service. In these set of facts, respondent is not entitled to cenvat credit on the above mentioned input service credit and therefore, a show cause notice was issued to the respondent to deny the cenvat credit. On adjudication by the adjudicating authority, the .....

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ring 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 ce .....

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by the respondent exclusively for providing movie theatre operation service or advertisement agency service. The respondent has explained the usage of the services which is being reproduced herein under: Nature of Input service How connected with earning of advertisement income Manpower Supply Service Only part of the duties performed by Outsourced staff has been listed by Department. The outsource staff also takes care of advertisement schedule i.e. display the requisite poster, standee etc. at .....

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