TMI Blog2017 (12) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... ,499/-. - ST/21827/2016-SM - 22665/2017 - Dated:- 26-10-2017 - Shri S.S Garg, Judicial Member Mr. Deepak Jain, CA DJHS Associates Chartered Accountant - For the Appellant Mr. Parasivamurthy, AR - For the Respondent ORDER Per: S.S GARG The appellant has filed the present appeal against the impugned order dated 20.9.2016 passed by the Commissioner (A), wherein the Commissioner (A) has rejected the appeal and upheld the Order-in-Original. 2. Briefly the facts of the case are that the appellant is a 100% EOU registered under Software Technology Park Scheme and are also registered under Service Tax for providing services under the category of Information Technology Software Services (ITSS), Business Support Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has submitted the copies of invoices before the Commissioner (A) as well as before this tribunal, which clearly proves that the appellant has paid the service tax. He also submitted that out of ₹ 22,15,275/-, which has been rejected for non-submission of invoices, appellant has produced on record before this Tribunal invoices which is pertaining to ₹ 21,31,710/- comprises of invoices and the challans. The Commissioner (A) has held that challan is not a proper document for claiming CENVAT credit as the same is unattested and unsigned and therefore, it is not a proper document to claim the credit. To this, the learned consultant has submitted that e-payment challan is sufficient proof which can be verified online also. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raining or coaching service, goods bill, sponsorship service, traffic control service, advertisement service, photography service, water testing, air travel agent service, visa service, translation service, and security agency service, have no nexus with the output service. Further, the learned consultant has given various case laws to show that all these services fall in the definition of input service along with their invoices, which is produced on record. In support of various services, he relied upon the following decisions: Gardening service ISMT Ltd. Vs. CCE: 2010-TIOL-27-CESTAT-MUM Kirloskar Oil Engines Ltd. Vs. CCE: 2010-TIOL-983-CESTAT-MUM Telecommunication service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign Automation (I) Pvt. Ltd.: 2015 (40) STR 800 Security agency service ISMT Ltd. Vs. CCE: 2010-TIOL-27-CESTAT-MUM He further submitted that CENVAT credit cannot be denied on mere procedural infractions. 4. On the other hand, the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material on record and the judgments relied upon by the appellant, I hold that the appellant is entitled to CENVAT credit of ₹ 21,31,710/- for which he has produced the invoices on record and I also hold that appellant is entitled to the CENVAT credit of ₹ 2,75,224/- with regard to various input services by hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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