TMI Blog2017 (2) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... any nexus between the input service and the services provided by the appellant. Accordingly, the credit of input is not available to the appellant - appeal dismissed - decided against appellant. - ST/89810/14 - A/85449/17/SMB - Dated:- 19-1-2017 - Shri Raju, Member (Technical) None for Appellant Shri B.K. Iyer, Supdt. (AR) for Respondent ORDER Per Raju This appeal has been filed by the appellant, M/s Patwardhan Infrastructure Pvt. Ltd., for denial of CENVAT Credit. Earlier the matter had reached the Tribunal and was remanded by the Tribunal with directions. In remand proceedings, both the lower authorities have held against the appellant. Aggrieved by the said order, the appellants before Tribunal. 2. No one appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The short point to be decided in this case is where did the appellant receive the input service? Whether it was at Nagpur or at Pune and whether these input services were used in rendering output services and whether there is any nexus between the input service received and the output services provided? From the facts available on records it is seen that the input services have been received only after the registration was given at Nagpur and the Pune address did not have any registration at all. If that be so, the question of availing credit by the Pune office does not arise. If it is only mentioning of an incorrect address on the invoices received, it is a curable defect. Therefore, the case needs to go back to the original adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll plaza and paying Service Tax on such toll services, would be entitles to input service credit of operating such toll site. The appellants are however engaged in the operating of toll plaza on commission basis and registered under Business Auxiliary Service. They are not providing the toll services. Their job is merely to obtain the contracts. The Order-in-Original has observed as follows: - Their commission includes the activities right from procurement of orders till the end of the project and realization of the proceeds by the clients from the government/ public as the case may be. Noticee thereby claimed that Supervision of Toll Collection is all input service for them. First of all the submissions of Noticce are not supported by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem contracts of toll collection on BOT basis or otherwise. As he is not into construction business, the question of operating the toll collection centre on BOT basis does not arise. If he has only been given contract of operating the toll collection centre, then he is not just a commission agent anymore as claimed by him. But, he is vehemently sticking to the point that he is a commission agent. If he is only getting a share in the toll collection for procuring the contract, then there is no service being rendered by the appellant. So, in either of the situations, it is inconceivable to establish any nexus between the service received (input service) from 5M5 Infrastructure and the service rendered (output service) by the appellant, may it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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