TMI Blog2016 (12) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the employment, employees move from one location of the company to another or to customer site, where movement of their baggage become necessary to render services and therefore all the services are an activity relating to business and is covered under the definition of input service - the appellant is entitled to avail CENVAT credit on movement of personal baggage. Association and Membership Fee - Held that: - the expenses incurred by the company towards Association and Membership charges do not have any nexus with the output service rendered by the assessee as the said service is made available to the Members mainly for the purpose of entertainment, amusement and relaxation - credit not allowed. Event Management service - Held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Similarly the learned consultant did not press for input CENVAT credit on AMC for dish washer and traffic control procedure on account of lack of documents - credit disallowed. Denial of CENVAT credit on account of difference of credit as per statements submitted and the ST-3 returns filed by the assessee - Held that: - I hold that this will be verified by the original authority regarding its correctness and accordingly the original authority will decide as to how much the appellant is entitled to avail CENVAT credit - matter on remand. Appeal partly allowed - matter on remand. - ST/28123/2013-SM - Final Order No. 21397 / 2016 - Dated:- 13-12-2016 - Shri S. S. Garg, Judicial Member Mr. Deepak Jain, CA For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicial fora specifically holding that these services fall in the definition of input service as contained in Rule 2(l) of CENVAT Credit Rules (CCR), 2004. The learned counsel has given in a tabular form of those services on which the CENVAT credit has been denied describing the nature of service, classification, the amount and reference of case laws which is herein reproduced below: Nature of Service Classification Amount Reference Movement of personnel baggage Clearing Forwarding Agents Service/ Business Support Service Rs.4,34,203/- OIO No.151/2012-LTU dated 16.7.2012 (Jan. 11 to Mar. 11) O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A No.122-124/2016/LTU dated 24.11.2016 (July 12 to march 13) Audit Report No.98 (ST)/2016-17 dted 4.7.2016 Megma Deisgn Automation (I) Pvt. Ltd. vs. CST, Bangalore: 2015 (40) STR 800 (Tri.-Bang.) CCE vs. Fine Care Biosystems: 2009 (16) STR 701 (Tri.-Ahmd.) CCE, Chennai vs. Greaves Cotton Ltd.: 2010 (20) STR 703 (Tri.-Chennai) Ineligible Services Rs.45,965/- AMC of Dishwasher Management, Maintenance or Repair Service ₹ 17,046/- Traffic Control Management, Maintenance or Repair Service Rs.11,124/- Procedural Non-compliance Documentation B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand, the learned AR submitted that in reply to the show-cause notice, the appellant has stated that the expenses incurred by the company towards Association and Membership charges do not have any nexus with the output service rendered by the assessee as the said service is made available to the Members mainly for the purpose of entertainment, amusement and relaxation. In view of this, I do not allow the CENVAT credit on Association and Membership fees as the same has been rightly been rejected by the Department. 5.3 Further coming to the input service on Event Management, the learned counsel for the appellant submitted that the company has to incur expenses for events such as Technical Day Functions, Value Events, Bosch Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low the CENVAT credit on Garden Maintenance being input service. 5.6 The next input service is Air Transport Service and the learned consultant submitted that the employees of the company have to travel to various places in order to perform the job of the company and it has a direct nexus with regard to output service rendered by the assessee. In support of his submission, he relied upon the judgments cited supra in the table. In view of this, I hold that Air Transport is an input service and appellant is entitled to CENVAT credit on the same. 5.7 Next service is ineligible services for which an amount of ₹ 45,965/- has been disallowed. The learned consultant did not press for this amount as he was unable to justify the same. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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