TMI Blog2018 (4) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... that the services covered under the said discrepant invoices were not received by the appellant and not used for providing the output service which is not the case here. Appeal allowed - decided in favor of appellant. - ST/89408/2014 - A/85959/2018 - Dated:- 11-4-2018 - Mr. Ramesh Nair, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri Vinay Jain, Chartered Accountant, for appellant Shri Atul Sharma, Assistant Commissioner (AR), for respondent ORDER Per: Ramesh Nair The adjudicating authority denied cenvat credit to the appellant on the following grounds:- (i) There is no nexus of input services viz. advertising agency service, air travel service, business support services provided by the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. CCE 2016 (44) STR 664 (T); (iii) Business Support services: Adani Port Special Economic Zone Ltd. vs. CST 2016 (42) STR 1010 (T), Robert Bosch Engg. Business Solutions Ltd. vs. CCE 2017 (51) STR 329 (T), Enmas Andritz Pvt. Ltd. vs. CST 2017 (48) STR 261 (T), Comm. Vault Systems (I) Pvt. Ltd. vs. CCE 2016 (44) STR 664 (T); (iv) Telephone and mobile service: Adani Port Special Economic Zone Ltd. vs. CST 2016 (42) STR 1010 (T), Megma Design Automation (I) Pvt. Ltd. vs. CST 2015 (40) STR 800 (T), Forge India Pvt. Ltd. vs. CCE 2017 (48) STR 246 (T), Ness Technologies (I) Pvt. Ltd. vs. CST 2016 (41) STR 984 (T), Comm. Vault Systems (I) Pvt. Ltd. vs. CCE 2016 (44) STR 664 (T); (v) Making blueprint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of cenvat credit. 3. Shri Atul Sharma, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides. We find that the Revenue has denied the cenvat credit in respect of various services viz. advertising agency service, air travel agency service, business support service, telephone and mobile service, making blueprint and record keeping, health checkup service, repair and maintenance service and bank charges. The use of these services are as under:- Advertising agency service : At various instances, the appellant has paid the commission to vendors for placing ads in relation to their business (against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness of the appellant Repair and maintenance : The said repair and maintenance activity has direct relation to the output service of the appellant. Bank charges: The same is necessary for undertaking business operation. 5. From the above details of nature and use of the services, it is clear that all the services used by the appellant are used in or in relation to providing the output service i.e. broadcasting and business auxiliary services. It is also observed that all these services have been held as input services in various judgments as cited by the appellant. Therefore, on the issue of admissibility of the input services in terms of the definition of input service provided under Rule 2(l) of the Cenvat Credit Rules, 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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