2018 (2) TMI 680

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vices as well as Manpower Recruitment and Supply Services - Held that: - These fall within the definition of input services and are covered by various decisions - the denial of credit is unjustified. Appeal allowed. - ST/41829/2016 - 42568/2017 - Dated:- 25-10-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) Ms. Sweta Giridar, Advocate - For the Appellant Shri Arul C Durairaj, Superintendent (AR) - For the Respondent ORDER The brief facts are that the appellant is the provider of Taxable Service under the category of Telecommunication Services . The appellant is also registered under the category of Business Support Services, Transport of Goods by road, Sponsorship Services. The appellant avail CENVAT Credit of duty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Repair and Renovation of the Office premises Rs.36,727/- The services are in the nature of repair and maintenance of the appellant s office and showrooms. In this regard, reliance could be placed on the following judgements:- a. J.P. Morgan Services India Pvt. Ltd. v. Commissioner of ST, Mumbai, 2016 (42) STR 196 (tri-Mumbai) b. Knoah Solutions Pvt. Ltd. v. CCE, Hyd., 2016 (44) STR 628 (tri - Hyd.) 3 Manpower Recruitment and Supply Agency Services Rs.17,160/- Without manpower, output services cannot be provided by the appellant. As such these services are directly used in provision of output service. Reliance can be placed on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onducted by the service providers. These expenses have been grouped together with other hotel bills which covered boarding/lodging. In view of the specific inclusion of services used in relation to coaching and training , I hold that the appellant is eligible to avail the aforesaid credit on this item. 5. The other services impugned in this appeal are repairs and renovation services as well as Manpower Recruitment and Supply Services. These fall within the definition of input services and are covered by the decisions as submitted by appellant. Hence I am of the view, that the denial of credit is unjustified. The appellant is eligible for credit. 6. In the result, the impugned order to the extent of disallowing credit on the service .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X