TMI Blog2015 (3) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... ealth Club and Fitness Services", and hold that they, have correctly availed CENVAT Credit and the appeal to that extent needs to be allowed and we do so. - Decided partly in favor of assessee. - Appeal No. ST/90127/14 - Mum - Final Order No. A/767/2015-WZB/STB - Dated:- 10-3-2015 - M. V. Ravindran, Member (J) And P. R. Chandrasekharan, Member (T) For the Appellant : Shri Prasad Paranjape, Adv For the Respondent : Shri Devendra Nagvenkar, Addl Commr (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Original No. 103-108/ST-II/RS/2014 dated 14.10.2014. 2. Relevant facts that raise for consideration are that the appellant here-in is providing Information Technology, Software Services, Business Process Outsourcing and Consulting Services. The appellant is having a centralized service tax registration in Mumbai for its all business locations across India and has got STP Units, SEZ Units and DTA units. The appellant availed CENVAT Credit of input services during the period April 2006 to September 2011. The lower authorities are of the view that the said services on which CENVAT Credit was availed is not eligible to the appellant as the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 18 Cable Operator 19 Survey Map Making 20 Packaging Services 21 Tour Operator 22 Internet Caf Services 23 Membership Subscription 24 Annual Subscription 25 Guest House Services 26 Digital Printing And Installation 3.2 He would, as regards the dispute on calculation errors, draw our attention to the chart filed with the written submission which is reproduced:- Sr. NO. Particulars Amount (Rs.) 1 Total Demand confirmed in the impugned OIO 25,18,14,998 Less: 2 Apr-06 to Sep-10 allowed by previous OIOs - Dept was not in appeal but confirmed in the impugned order, thus, Beyond Remand proceeding 5,02,23,490 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. He would submit that the demand actually is for approximately ₹ 2.23 lakhs while the adjudicating authority has confirmed the demand which is in respect of the CENVAT Credit availed on various other allowable eligible services. 3.3 As regards the submission on the eligibility to avail CENVAT Credit on various input services it is his submission that the adjudicating authority had disputed the CENVAT Credit availed of the service tax paid on transport of passengers by air services, Event Management, Mandap Keeper services, accommodation/guest house services, Scientific Technical Consultancy services and various other services only on the ground that the appellant had not used these services for providing output services. He would draw our attention to various documents wherein service tax paid on the transport of passengers by air service is co-relatable with the tour undertaken by the employees for attending business meeting with the clients. 3.4 As regards Event Management and Mandap Keeper Services he would draw our attention to various invoices of the service provider which indicates that the services were used for business meetings organized by the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by various service providers. 5. We have considered the submissions made at length by both the sides and perused the records. 6. Undisputed facts are that the appellant herein availed CENVAT Credit of service tax paid on various input services as indicated in para 3.1. It is also undisputed that the documents on which CENVAT Credit availed are correct and not challenged by the Revenue. 6.1 In the above factual matrix, the findings of the adjudicating authority for denying CENVAT Credit on various input services as indicated here-in above seems to be that the appellant had not substantiated their eligibility to avail CENVAT Credit, and there has to be some nexus with the output service provided by them with reasonable evidences, that the Health and Fitness Service are the services in respect of individuals and not connected with the business activity of the appellant and cannot be considered as eligible input service. At the outset we would like to record that the demand for the period April 2006 to September 2010 was remanded by the Bench vide order dated 20 th June 2013 wherein we had clearly recorded in para 4.3 that the appellant had explained briefly the purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2 As regards the CENVAT Credit of the service tax paid on Event Management/Mandap Keeper services, on perusal of random examples which has been shown to us and which was produced before the adjudicating authority, we find that the service provider has specifically indicated on the invoice which was raised that, the said bill is raised for the client's interactions and various training programmes of the appellant. The use of Mandap Keeper Services or the Event Management Service in respect of the services are used by the appellant at various hotels are structured and executed by Event Management Co and is in respect of the business activity of the appellant. We find that the appellant has justified the CENVAT Credit availed on the service tax paid by the service provider on these servies. 7.3 Mere perusal of various services as indicated here-in above except for the Health Club and Fitness Centre Services , the availment of CENVAT Credit by the appellant on various input services are in respect of the services which were received by the appellant in pursuance of their business activity i.e. providing output services of Information Technology Software Services, Busines ..... X X X X Extracts X X X X X X X X Extracts X X X X
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