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2016 (7) TMI 1115 - CESTAT NEW DELHI

2016 (7) TMI 1115 - CESTAT NEW DELHI - 2016 (44) S.T.R. 477 (Tri. - Del.) - Cenvat Credit - eligible input services - guest house services - charges paid by them for accommodation of their employees at the Guest House at Gurgaon managed by their Head Office - Held that:- The appellants have categorically asserted that their staff and executives associated with Bhiwadi Unit availed the room facilities at Gurgaon. These accommodation facilities are for official stay billed and paid by the appellan .....

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in the manufacture of casting of Iron and Steel liable to central excise duty. The manufacturing unit is located in Bhiwadi, Rajasthan. The employees of the appellant s unit availed guest room facilities available at the Guest House managed by Head Office at Gurgaon. For the said services, the appellant paid consideration alongwith service tax and availed the credit of such tax under the provisions of Cenvat Credit Rules, 2004. The Revenue objected to the said credit on two grounds, - (a) no tax .....

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redit. The fact is that the appellant discharged service tax and claimed credit on the same. The correctness of leviability or the classification is not in their control. She relied on the various decided cases to reiterate that the taxability or classification of services cannot be questioned by the officers at the recipient s end. On the second issue - the service tax paid on such accommodation cannot be claimed as a credit, ld. Counsel submitted that marketing, engineering and administrative .....

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at period is not admissible as the amount paid is not relatable to service tax legally payable. Regarding eligibility of the credit, ld. AR submitted that the employees staying in Gurgaon Guest House on charges has no nexus to the manufacturing activity of the appellant s unit at Bhiwadi. Further, he also stated that the nature of tour and stay has not been elaborated with evidence. Hence, the credit was rightly disallowed to the appellant. 4. Heard both the sides and examined the appeal records .....

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