2018 (1) TMI 361

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... th the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner (Appeals). 2.   After hearing both sides, duly represented by Shri Chirag Shetty, learned Advocate and Shri S. Hasija, learned Authorised Representative, I find that the appellants have been denied the benefit of service tax paid on brokerage given to the agents .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g residential accommodation for the employees is related to the business of assessee and as such is cenvatable.   In as much as the issue stand decided I, by following the above referred decisions, hold that such brokerage paid on the services of providing residential accommodation to the employees is cenvatable and the appellant is entitled to avail the credit on the same. 4. &nbs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Tax - 2015 (37) STR 862 (Tri. - Bang) and Semco Electric Pvt. Ltd. v. CCE - 2012 (276) ELT 94 (Tri. - Mum).  Inasmuch as the present case the credit has been disallowed in toto without examining as to whether any extra premium stand paid by the appellant for covering the family members of the employees, this fact is to be examined by the lower authority for which purpose the matter stand re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X