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CA (India) Technologies Pvt. Ltd. Versus CCE & ST, Hyderabad

2017 (6) TMI 767 - CESTAT HYDERABAD

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 ser .....

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e providers have paid the tax on the services - refund allowed - appeal allowed - decided in favor of appellant. - ST/21838/2014 - Final Order No. 30694/2017 - Dated:- 31-5-2017 - Mr. M.V. Ravindran, Member (Judicial) Shri Rahul Binani, Advocate for .....

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ngs 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 5,81,9 .....

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service. Commercial Training or Coaching Service 44,496 Certain expenses on training is not an essential input service Custom House Agent's service 321 Credit of Service Tax paid on out of pocket expenses held as ineligible. Security Agency' .....

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ed 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 Provid .....

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ce contract in respect of audio visual maintenance which are required for conducting business meetings with clients who are situated abroad or some other place in India and in my view this is an expense which is required in the course of business act .....

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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 t .....

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2 under the provisions of Andhra Pradesh Shops & Establishment Act, 1988 which categorically mandated every management who are engaging women employees during night shift, to provide adequate security during the course of employment and to & .....

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