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2016 (7) TMI 1142 - CESTAT BANGALORE

2016 (7) TMI 1142 - CESTAT BANGALORE - TMI - Cenvat Credit - Input services - whether rent-a-cab services for taking the employees from their residence to the factory and back and also for carrying food for the staff of the company as well as expenses incurred by the company for imparting training to its employees fall in the definition of input services or not? - Held that:- As far as rent-a -cab service is concerned, it has been held by the Hon’ble High Court of Karnataka in the case of Commis .....

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and therefore set aside the impugned order by allowing the appeal with consequential relief if any. - E/3276/2012 - Final Order No. 20337/2016 - Dated:- 16-5-2016 - Shri S.S. Garg, Judicial Member Mr Akbar Basha, C.A. For the Appellant Mr. N. Jagadish, A.R. For the Respondent ORDER This appeal is directed against order-in-appeal No. 242/2012-CE dated 27.08.2012 passed by Commissioner (Appeals) whereby he has dismissed the appeal of the appellant by upholding the decision of the Assistant Commiss .....

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on rent-a-cab services, professional services and convention services was sought to be denied for a period from March 2009 to October 2009 amounting to ₹ 54,543 and also proposed to recover interest under Section 11B and Penalty in terms of Rule 15 of CENVAT Credit Rules 2004. Assistant Commissioner of Central Excise vide order-in-original dated 27.12.2010 ordered the reversal of credit to the extent of ₹ 54,543/- under Rule 14 of CENVAT Credit Rules 2004 along with interest and als .....

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scope of the definition of input services. He further submitted that both the authorities have failed to appreciate that the services rendered by the Management Institute (Indian Institute of Management/CII Institute) to impart knowledge by conducting seminar and training to company staff is nothing but services falling under category of convention services and is specifically included in coaching and training which is mentioned in the definition of input services under Rule 2(l) of CENVAT Cred .....

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