TMI Blog2018 (2) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... iscussed and analysed - the issue has to be remanded to the adjudicating authority who shall consider facts of the case - matter on remand. With regard to the Maintenance or Repair Services, the learned consultant has submitted that the invoices pertain to Housekeeping Services and the appellants have paid service tax under this category - Held that: - By mistake, they have noted in their ledger that the service tax has been paid under Maintenance or Repair Services. This aspect also requires verification - matter on remand. The credit/refund in respect of Management Consultant Services and Delegate Fees having decided in favour of the appellants in the case of M/s. Integra Software Services Pvt. Ltd. Versus CCE & ST, Pondicherry [201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Allowed by Hon ble CESTAT in earlier final order to the same appellant. (41548/2017, dated 10.08.2017 and 41569-41570/2017, dated. 10.08.2017) 2 Management Consultant Service 1,41,628 1,17,846 2, 59,474 Not consumed in Output Service Allowed by Hon'ble CESTAT in earlier final order to the same appellant. (41548/2017, dated 10.08.2017 and 41569-41570/2017, dated 10.08.2017 3 Delegate (Commercial Training or Coaching) 0 8,627 8,627 Not eligible Input Service Allowed by Hon'ble CESTAT in earlier final order to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant's own case and vide Final Order Nos.41569-41570/2017 and 41548/2017 both dated 10.08.2017, the Tribunal had observed that inasmuch as, admittedly, the service was used by the appellants in relation to their business activity and satisfied the essential requirement of use for rendering Output Service, the credit/refund cannot be denied. Another aspect pointed out by Learned Consultant is that, the Commissioner (Appeals) in the operative portion of the order had disallowed an amount of ₹ 3,51,364/- pertaining to Renting of Immovable Property Services. However, he allowed credit to the tune of ₹ 25,200/- on the same services, being the service tax paid for the rent paid to M/s. True Value Homes. He submitted that the compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit/refund has been denied. He pleaded that the appellants would be able to establish that the said services have been availed for Housekeeping Services. On this Aspect, he also relied upon the decision rendered in the appellant's own case vide Final Order Nos.41497 to 41505/2016, dated 07.09.2016. 3. The learned Authorised Representative Shri A. Cletus, ADC (AR) for Revenue reiterated the findings in the impugned order. He submitted that with reference to the Renting of Immovable Property Services as well as Maintenance of Repair Services, the learned consultant appearing for the appellants has himself pointed out the factual errors in the impugned order, The same may be remanded to the adjudicating authority for verification. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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