TMI Blog2017 (8) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... in the definition of 'input service' as it is in relation to the business of the company - appeal allowed - decided in favor of appellant. - E/Stay/20765/2014 in E/20722/2014-SM - 21020/2017 - Dated:- 1-3-2017 - Shri S.S Garg, Judicial Member Shri K. Sundar Raman, Advocate - For the Appellant Shri K.T. Pakshirajan, Assistant Commissioner (AR) - For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 30.08.2013 passed by the Commissioner (appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Since the issue lies in a narrow compass, with the consent of both the parties, I proceed to decide the appeal itself. Briefly the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by misconstruing the definition of service' as contained in Rule 2(l) of the Cenvat Credit Rules 2004. He further submitted that the impugned order is contrary to the binding judicial precedent. He further submitted that the Managing Director of the company conducted business from his residence which is also registered office of the company and the company has provided phone at his residential premises purely for official purposes and the bills are received in the company name and therefore the company is entitled to take credit. He further submitted that with regard to credit taken on Car servicing, si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of input service' as the said Telephone is provided only for the official use and the address of the company is the residence of the Managing Director. Further the service tax paid on servicing of the car as well as for housekeeping service fall in the definition of 'input service' as it is in relation to the business of the company as held in the decision cited supra. Therefore, by following the ratio of the said decision, I am of the view that the impugned order is not sustainable in law and the same is set aside by allowing the appeal of the appellant Stay application is also accordingly disposed of. (Operative portion of the Order was pronounced in open Court on 01/03/2017 ) - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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