TMI Blog2015 (11) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... ner) A.R. Present for the Respondent: Shri Vivek Sharma, Advocate ORDER These appeals are by Revenue against order of Commissioner Appeals, Meerut-I. The respondent assessee is a S.T.P.I. Unit, exporting its services under the classification Information Technology Software Services under Section 65 (105) (zzzze) of the Finance Act, 1994. The respondent, unable to utilise the Cenvat credit taken on input services, files periodical refund claims. The dispute in these appeals is with regard to allowability as input service. The details are as follows :- Appeal No. 51148/2015 51147/2015 51150/2015 51149/2015 Period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Centralised R.C. Thus, this premises cannot be said to be used for providing output service. Ld. Counsel for respondent assessee states that the Stellar Park Premises at Noida were taken on rent only in April 2012. Thereafter they had applied for inclusion of Stellar Park address in their centralised R.C. on 24.4.2013, and the same was approved and granted on 19.7.2013. Further it have been certified by the C.A. that invoices for output service rendered from Stellar Park, was raised from the Registered Office at Noida. That as per Rules 3 of CCE, 2004, there was no condition precedent, that input service have to be received at Registered Premises only of the output service provider. Further reliance is placed on the ruling of Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee in Commissioner Vs. Deloitte Tax Services India Private Limited, 2008 (11) STR 266 (Tri.-Bang.). Thus, this ground is also rejected. 6. The next ground is availability of input credit on Event Management Service for Annual day function , upon hearing the parties I find that this issue is covered in favour of assessee in Delphi Automotive System P. Limited Vs. Commissioner, 2014 (36) STR 1089 (Tri.-Del.). Thus this ground is also rejected. 7. The next ground is whether Renting of auditorium Service used for recruitment of employees, is eligible as input service. Upon hearing the parties I find that this issue is also covered in favour of respondent assessee in CST Vs. Mercedes Benz Research Development India P Limited, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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