TMI Blog2018 (5) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... same has been used for canteen facilities to the visiting customers and service providers. Further the services were used for arranging food during training sessions, sales promotion events, business seminars, meeting with channel partners which are in turn required to execute various business activities and endaveours - all these activities are related with business activities only and hence the credit is available to the Appellant. Pandal or Shamiana Contractor Service - Held that: - the services has been used for marketing or promotional events and hence it has to be considered as Input Service - In case of Public Creation Services we find that it was used by corporate image improvement and maintaining business relations. Such servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant had availed the credit with the malfide intention or has suppressed the facts - there is no ground to raise demand by invoking extended period - for the same reason, penalty also set aside. Appeal allowed - decided in favor of appellant. - ST/89921/2014 - A/86018/2018 - Dated:- 13-4-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Gopal Mundra, C. A. for Appellant Shri M. Suresh, Dy. Commr. (A.R) for respondent Per: Ramesh Nair Brief facts of the case are that the Appellant are engaged in providing telecommunication service and are registered under the category of Telecommunication service, business auxiliary service, consulting engineer service, maintenance and repair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumption of employees and more than that in the nature of recreation or beautification of premises. These services were not statutorily required to be provided by the Appellant. Credit in respect of Outdoor catering was disallowed on the ground that it was used to provide canteen services to the visiting customers and during training sessions, meetings, seminars etc. The services were not used for providing food to employees and also not statutorily bound to be provided. The Public Relation Service, Dredging Service, Dry Cleaning Service and Rail Agent Service are not adequately evidenced to have impacted the efficiency in providing output Service. The Appellant has not produced any evidence to prove the nexus of the said service with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Technologies 2013 (32) STR 95 (TRI) the credit on Mandap keepers were allowed as the same were used for Annual day celebrations. In case of Tradex Polymers 2011 (24) STR 82 (TRI) the credit was allowed on the ground that the same were used for advertising and publicizing the products. In case of Idea Cellular Services 2011 (22) TSR 450 (TRI) the services were used for hiring of conference room for training of staff. Hence the credit was allowed. Similarly in case of Toyota Kirloskar Motor Pvt. Ltd. 2011 (22) STR 645 (Kar.) and Accenture Services Pvt. Ltd. 2015 (40) STR 719 (TRI), the credit stands allowed. In the present case the services has been undoubtedly used for the business purposes only and hence the credit is available to the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) STR 428 (Kar.) the credit was allowed by the Hon ble High Court of Karnataka. The Tribunal in case of GTC Industries Ltd. 2008 TIOL CESTAT MUM LB, Reliance Industries Ltd. 2016 (45) STR 383 (TRI) and HPCL 2017 (47) STR 33 (TRI) has allowed credit on said services. We thus hold that the credit on said service is available to the Appellant. 7. In case of Pandal or Shamiana Contractor Service, the services has been used for marketing or promotional events and hence it has to be considered as Input Service. In case of Public Creation Services we find that it was used by corporate image improvement and maintaining business relations. Such service undoubtedly which helps in increasing business is qualified to be an input service. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their Health and Fitness so that they remain health and contribute actively in their work. WE find that in case of Piaggio Vehicles Pvt. Ltd. 2009 (214) STR 568 the credit was allowed on the ground that the said service contribute to render the services by employee effectively towards final products or services. Agreeing with the same we hold that credit is available as the activity is connected with overall well being of employees and functioning of business. The Sound recording services were availed for advertising/ marketing/ sales promotion campaigning which also falls in category of Input Service as held in case of John Deere India Pvt. Ltd. 2016 (41) STR 990 (TRI). The adjudicating authority has also denied some credit on ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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