TMI Blog2018 (1) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... heir Output Taxable Services - credit allowed - appeal dismissed - decided against Revenue. - ST/70659/2017-ST[SM] - A/71550/2017-SM[BR] - Dated:- 15-11-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Sandeep Kumar Singh (Dy. Commr.) AR - for Appellant Shri Utkarsh Malviya Natasha Sarkar (Advocate) - for Respondent ORDER Per: Anil Choudhary The Revenue is in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omotion of business and the same is duly recovered under the phrase Advertisement and Sales Promotion as defined under Rule 2(l) of CCR, both prior to 2011, March and after 31/03/2011. As regards the credit involved with respect to Pantry Boy Service, it was observed that these have been engaged for Cleaning Services and Housekeeping and the same qualifies as input services as maintaining a clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services like Information Technology Services. So far Pantry Boy Service/Manpower Supply Services are concerned the contention of the respondent Revenue that these are required for assisting in day to day functioning of business by providing support services to the employees, clients and during meetings and working hours. The same is nothing but Manpower Recruitment and Supply Services. In this re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to another Coordinate Ruling in the case of HCL Technologies Ltd. Vs CCE - 2015, (40) S.T.R. 369 (Tri.-Del.), wherein also the service of Renting of Equipment for Organizing Events and Event Management Services have been held to be allowable Input Services, wherein this Tribunal observed that such services are covered in the definition of Input Services for the purpose of allowing credit of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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