TMI Blog2016 (7) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... I also find that on opening of branch at Mumbai by appellant, an intimation by the director of STPI was given to revenue. I also find that output service have been rendered by Mumbai office, for which bill(s) have been raised. Thus I hold that the appellant is entitled to Cenvat Credit in respect of input services received at the premises other than the premises at Noida. Further, other input services save and except, input services received at guest house, and the amount of ₹ 62/- for which no proper explanation was given, credit allowed. - Decided substantially in favor of assessee. - ST/54433/2014 (SM) - Final Order No. 70206/2016 - Dated:- 4-11-2015 - Mr. Anil Choudhary, Judicial Member Present for the Appellant : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peared to be not admissible, show cause notice dated 14/8/13 was issued as regards the admissibility of input service being services utilised at the unregistered premises and also some other services namely chartered accountant service, carpet cleaning service, home plant service, interior decorator service, et cetera. The appellant contested the show cause notice and the same was adjudicated vide Order-in-Original dated 25/11/13 by which a refund claim of ₹ 31,14,712/- was sanctioned and refund claim for ₹ 7,37,111/- was rejected. 3. Being aggrieved the appellant preferred appeal before the learned Commissioner Appeals who vide the impugned order dismissed. The appeal and upheld the Order-in-Original, observing that as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owable. He further prays that the other services which were received are also fully allowable. As regards services received at guest house it is stated that the guest house is maintained wholly for the business purpose and the same is allowable. The amount of ₹ 812/- for carpet cleaning service is fully allowable being expenses incurred in the premises from where the output services are rendered. Similarly home plant service and decoration service are also allowable services being incurred for maintaining overall ambience and improving the work atmosphere in the office, the amount of input tax of ₹ 1302/- and 777/- is fully allowable. So far the service tax of ₹ 1482/- being paid for car parking at the office premises, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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