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2015 (11) TMI 347 - CESTAT NEW DELHI

2015 (11) TMI 347 - CESTAT NEW DELHI - 2016 (42) S.T.R. 375 (Tri. - Del.) - 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 be .....

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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 services were allowed by the learned Commissioner (Appeals) holding that these services are related to advertisement a .....

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to the respondent, as the respondent has not maintained separate accounts for 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 t .....

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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, learne .....

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ther 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. 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 .....

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