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TMI Blog2016 (2) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the Cenvat Credit is taken on inputs services like (i) Installation, liasioning & documentation for electricity connection at cell sites, (ii) DG Sets Maintenance & Diesel filling to keep cell site operational, (iii) House keeping/Cleaning services, (iv) Hotel Services & (v) Balloon delivery services. The total amount in dispute is Rs. 16,06,644/-. Heard the parties. 3. So far installation, liaisoning & documentation for electricity connection at cell sites is concerned, the same have been disallowed on the ground that these are not a taxable service and hence credit is not available. The Ld. Commissioner (Appeals) have observed that the credit taken on this service is with respect to service charges related to documentation and lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ruling by the Division Bench of this Tribunal in the case of CST, Mumbai Vs. ESSEL Corporate Services Pvt. Ltd. 2015(37) S.T.R. 943 (Tri. Mumbai), wherein the assessee was a group company, Zee Telefilms Ltd. and others, and was created for working as a central hub, for all the group companies, in connection with various matters of common interest to the group, policy decision to facilitate coordination of activities etc., and the said assessee have been providing functions as required by each of the group company, including liaison with various government and statutory authorities for various works related to the group of companies along with other administrative support, banking and loan arrangement etc. It was held that these activities a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered to be related to or essential to providing Telecommunication services to the customers on a day-to-day basis. 6. I have carefully considered the rival submissions, I find that the appellant, is a provider of Mobile Telecom service, needs to keep its tower operational even during power failure to provide good quality of service to their customers/subscribers. These towers are located quite often scattered over a large geographical area and accordingly, the service availed for maintenance of the D.G. sets including filling in fuel etc. I hold that same is essential service for providing the Telecom service. Accordingly, I allow the input credit on the D.G. sets maintenance and Diesel filling activity provided by the service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jyothsav day) was held to be an eligible input service as the same was important for maintaining good employer employee relations. Further in the case of Tata Management Training Centre Vs. C.C.E. 2015(38) S.T.R. 157 (Tri.-Mumbai). It have been held that even broker services, utilized for purchase/lease of flats for procuring residential accommodation for the faculty of the assessee who was paying service tax under the head commercial training or coaching services, management consultancy or convention services was allowable, as no taxable service could be provided without the faculty being available for the same. 9. Accordingly, I hold that the Hotel services have been availed for the business travel etc. of the appellant company and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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