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2017 (6) TMI 767 - CESTAT HYDERABAD

2017 (6) TMI 767 - CESTAT HYDERABAD - TMI - CENVAT credit - input services - Management or Business Consultant's Service - Management, Maintenance or Repair Service - Commercial Training or Coaching Service - Custom House Agent's service - Security Agency's service - Held that: - all these services are in relation to the services provided by the appellant who are service providers of ITSS for export - There is no denial as to the fact that appellant had exported ITSS services by using these serv .....

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ds. 3. The appellant is contesting the findings of the first appellate authority in respect of denial of Cenvat credit to the tune of ₹ 8,23,775/- in respect of following services: Category of Service Amount INR Reasons for rejection Management or Business Consultant's Service 5,81,980 Credit of Service Tax paid on out of pocket expenses held as ineligible Management, Maintenance or Repair Service 1,87,859 Credit pertaining to audio visual maintenance, AMC in respect of various systems .....

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espect of various activities which are related to the business inasmuch, the Management or Business Consultant's Services are disallowed only on the ground that it was out of pocket expenses and facilities provided to the Service Provider's employees, the basic fact that Service Provider has discharged the service tax liability on the said services is not denied; as regards the Management, Maintenance or Repair service, it 'is undisputed that service tax liability has been discharged .....

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business; Custom House Agent's Service are for out of pocket expenses incurred while handling appellant's export related works and hence the service tax liability has been discharged and billed to appellant and in respect of Security Agency service, the said services were availed by the appellant for the additional protection given to female employees while they were returning to home or vice versa for the duties in the appellant's firm. It is noticed that the Government of Andhra P .....

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