TMI Blog2018 (7) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided by M/s.IHCL were nothing but Management Consultancy Services - the appellant is entitled to the full 100% credit of Service Tax paid by M/s. IHCL - decided in favor of appellant. Mandap Keeper Services - appellant explains that they have paid Service Tax on the said services after availing 60% abatement and without availing any Cenvat Credit, they were discharging their full Service Tax liability in respect of such Hall Hire Charges, without the claim of any abatement, for which case they would be entitled to full Cenvat credit of Service Tax paid on various input services - Held that:- Inasmuch as the dispute relates to the factual position we deem it fit to set aside the demand on the said count and remand the matter to the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax liability after availing Cenvat credit paid on various services utilized by them in the providing of output services. The total demand confirmed in the present appeal is to the extent of ₹ 1,36,74,073/- along with imposition of penalty of identical amount under section 78 read with Rule 15 of Cenvat Credit Rules. In addition penalty of ₹ 10,000/- stand imposed under section 77(2) of the Finance Act and the period involved is October, 2005 to March, 2010. 2. Out of the above demand, the majority of the demand to the extent of ₹ 1,01,35,565.00 stand confirmed against the appellant on the findings that they have availed the Cenvat Credit to the extent of 100% on the basis of the invoices issued by M/s.Indian Hot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on behalf of the appellant explains that they have paid Service Tax on the said services after availing 60% abatement and without availing any Cenvat Credit. However, he submits that apart from providing Mandap Keeper Services which included Hall Hire Charges as well as food cost etc., they were also providing Hall Hire Services , which did not include providing of food. They were discharging their full Service Tax liability in respect of such Hall Hire Charges, without the claim of any abatement, for which case they would be entitled to full Cenvat credit of Service Tax paid on various input services. However, he fairly agrees that Hall Hire Charges were inadvertently included by them as Mandap Keeper Services in their ST-3 return ..... X X X X Extracts X X X X X X X X Extracts X X X X
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