TMI Blog2018 (3) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of input service as held by various Benches of the Tribunal - reliance placed in the case of Pam Pharmaceuticals & Allied Machinery Co. P. Ltd. Versus Commissioner of Central Excise, Mumbai V [2016 (3) TMI 229 - CESTAT MUMBAI], COMMISSIONER OF SERVICE TAX, BANGALORE Versus YODLEE INFOTECH (P) LTD. [2015 (11) TMI 653 - CESTAT BANGALORE] credit rightly allowed - appeal dismissed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it to the tune of ₹ 22,48,620/- (Rupees Twenty Two Lakhs Forty Eight Thousand Six Hundred and Twenty only) on Club Services, Tours and Travel Services, Sodexho Passes, Rent-a-Cab Service and Credit Card Services which were held to be ineligible as these services do not meet the criteria of input services as defined under Rule 2(l) of Cenvat Credit Rules, 2004. Further, it was observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been demanded and penalties imposed on the appellant under Sections 77 and 78 of the Finance Act, 1994. Aggrieved by the original order, the assessee filed appeal before the Commissioner (Appeals) who partly allowed the appeal of the assessee. Aggrieved by the said order, Revenue has filed the present appeal alleging that the cenvat credit has wrongly been allowed on input services as the same doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for sales promotion and to develop their business. Secondly the Tours and Travel services, the expenses were incurred by the assessee for travel of senior executive of the company for business purposes. Cabs are hired for pick up and drop of employees and for client meetings. Further the input service on Credit Card are used by the assessee for booking travel tickets, to buy online image whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obal Services - 2016 (44) STR 454 (Tri.-Mum.) 5. After considering the submissions of both the parties and perusal of the material on record and the decisions relied upon by the respondent cited supra, I find that all these services on which cenvat credit has been allowed by the Commissioner (Appeals) fall in the definition of input service as held by various Benches of the Tribunal cited su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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