TMI Blog2018 (2) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluded that the input services are used for providing output services. The definition was referred and a factual finding is recorded viz. that all input services used for modernization, renovation or repair to the office premises are also covered. Even the advertising service which was questioned was also held to be an input which would qualify as an input service and used for providing output service. The Tribunal then noted that wherever the employees have contributed to the supply of food service, to that extent, the employer assessee before it has already conceded that it is not covered within the definition. We wonder as to why Revenue brings appeals after appeals to this Court, and gets them routinely dismissed. The volume does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and 21 in number in the first matter have been found to be having a direct co relation or nexus with the service that is exported, then, we do not see why the Tribunal's order should irritate and agitate the Revenue officials to such an extent as compelling them to bring appeals after appeals. 4 The Tribunal has not done anything, but to apply the test and which are already evolved. 5 In the first case which is argued before us, it is stated that M/s.J.P. Morgan Services Pvt.Ltd. the assessee before us was compelled to go to the Tribunal because it stated that it is engaged in providing taxable services in the category of banking and other financial services, business auxiliary services, business support services and management ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to registration. 9 Aggrieved by not this order, the Tribunal was approached in further appellate jurisdiction by the Revenue, because the Order in Original stood corrected by an order in Appeal dated 10th December 2012. 10 The Tribunal noted the arguments of both sides and found from the record that the Revenue was objecting to the admissibility of service tax credit in respect of advertising services which are used in terms of manpower recruitment services, transport service which is used for transportation of employees and supply of food and beverage services to the extent that part of the expenditure is met by the employees themselves. 11 On the other hand, the assessee took the Tribunal through the details of each of the 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e an input which would qualify as an input service and used for providing output service. The Tribunal then noted that wherever the employees have contributed to the supply of food service, to that extent, the employer assessee before it has already conceded that it is not covered within the definition. Then, the Tribunal applied the test and which is purely legal test emerging from an authoritative pronouncement of this Court in the case of Commissioner of Central Excise Versus Ultra Tech Cement Ltd (supra) Pertinently, Ultratech referred to the judgment of the Hon'ble Supreme Court in the case of Maruti Suzuki Ltd Vs. Commissioner of Central Excise 2009 (240) ELT 641(SC). 15 With all these pronouncements, we wonder as to why ..... X X X X Extracts X X X X X X X X Extracts X X X X
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