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M/s. TNT India Pvt. Ltd. Versus Commissioner of Service Tax

2017 (2) TMI 209 - CESTAT BANGALORE

CENVAT credit - courier agency service - various input services - catering service - refreshment expense - event/facilitation/conference room expenses - membership charges - hotel expenses/hotel services/travel accommodation - entertainment service - life insurance charges - parking services - banquet hall charges - conduct services - denial on the ground that the services are not input services u/r 2(l) of CCR, 2004 - Held that: - all these services on which CENVAT credit has been denied fall i .....

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spondent : Shri Pakshi Rajan, AR ORDER Per S. S. Garg The appellants have filed 5 appeals against the common impugned order dated 17.2.2014 vide which the learned Commissioner (A) disposed of 5 appeals against the Orders-in-Original. Since the issue involved in all the appeals is identical, therefore, all the 5 appeals are being disposed of by this present common order. 2. Briefly the facts of the case are that the appellant is a private limited company engaged in the business of courier and has .....

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2009 Rs.1,41,306/- Rs.1,41,306/- ST/21652/2014 Apr. 2009 to March 2010 Rs.1,15,388/- Rs.1,15,388/- ST/21653/2014 Apr. 2006 to Mar. 2008 Rs.3,72,123/- Rs.3,72,123/- 2.1 During the audit, it was observed by the Department that appellants have availed CENVAT credit of service tax paid on the services such as catering service, refreshment expense, event/facilitation/conference room expenses, membership charges, hotel expenses/hotel services/travel accommodation, entertainment service, life insuranc .....

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demand. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A), who partially allowed the appeals of the appellant. Aggrieved by the said order, the appellants have filed the present appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law and the same has been passed after misinterpreting the definition of input service . He further submitted that all these disputed s .....

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ions. i. Coca Cola India Pvt. Ltd. vs. CCE: 2009 (15) STR 657 (Bom.) ii. Imagination Technologies India Pvt. Ltd. vs. CCE: 2011 (23) STR 661 (Tri.-Mum.) iii. Maharastr Seamless Ltd. vs. CCE: 2016-TIOL-974-CESTAT-MUM iv. J.P. Morgan Services (I) Pvt. Ltd. vs. CST: 2016 (42) STR 196 (Tri.-Mum.) v. Gateway Terminals (I) Pvt. Ltd. vs. CCE: 2015 (39) STR 1027 (Tri.-Mum.) vi. Castrol India Ltd. vs. CCE: 2013 (30) STR 214 (Tri.-Ahmd.) vii. Endurance Technologies Pvt. Ltd. vs. CCE: 2013 (32) STR 1089 (T .....

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llant in support of his submissions, I am of the view that all these services on which CENVAT credit has been denied fall in the definition of input service prior to its amendment on 1.4.2011. Further, I find in the case of Coca Cola India Pvt. Ltd. vs. CCE cited supra, the Hon ble High Court of Bombay in para 39 of the decision has observed as under: 39. The definition of input service which has been reproduced earlier, can be effectively divided into the following five categories, in so far as .....

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es promotion, market research, storage upto the place of removal, procurement of inputs, (v) Services used in relation to activities relating to business and outward transportation upto the place of removal. Each limb of the definition of input service can be considered as an independent benefit or concession exemption. If an assessee can satisfy any one of the limbs of the above benefit, exemption or concession, then credit of the input service would be available. This would be so even if the a .....

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