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2018 (3) TMI 774

1.4.2011 when the definition of input service had a wide ambit. It is also brought from the records that Event Management Service was availed by the assessee for the purpose of sales promotion. So also, the car parking was availed for the purpose of giving parking facilities to the employees as well as the management - The denial of credit stating that these services do not have nexus with the output services provided is not justified. - CENVAT credit - Duty paying documents - debit notes - Held that: - The Tribunal in the case of Ad-Magnum Packaging Pvt. Ltd. [2017 (4) TMI 209 - CESTAT NEW DELHI] has held that debit notes are valid documents for availing credit provided it contains all requisite information as prescribed in Rule 9 (1) .....

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essee. Aggrieved, the assessee filed appeals before the Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) allowed the refund claim in respect of some issues and also remanded certain issues. However, in the case of credit availed on Event Management Services, Renting of Immovable Property services for car parking and credit availed on debit notes rejection of refund was upheld. The assessee aggrieved by such rejection, has filed appeal Nos.ST/41609-41612/2014, ST/41614-41617/2014. The department has come in appeals before the Tribunal aggrieved by the order of Commissioner (Appeals) who allowed the refund in respect of other services. 2.1 Today when the matter came up for hearing, on behalf of the assessee, L .....

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essee, he relied upon the findings in the orders of the Commissioner (Appeals). 4. Heard both sides. 5. We take note of the fact that the period involved is prior to 1.4.2011 when the definition of input service had a wide ambit. It is also brought from the records that Event Management Service was availed by the assessee for the purpose of sales promotion. So also, the car parking was availed for the purpose of giving parking facilities to the employees as well as the management. The denial of credit stating that these services do not have nexus with the output services provided is not justified. We find that the Tribunal in the case of Ultra Tech Cement Ltd. Vs CCE - 2011 (22) STR 289 (Tribunal) has held that prior to 1.4.2011 since the s .....

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