2018 (7) TMI 782

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..... or assessee ORDER Per: S.K. Mohanty Feeling aggrieved with the impugned order dated 16.11.2017 passed by the Commissioner (Appeals), GST & Central Excise, Mumbai, both the Assessee as well as Revenue have preferred these appeals before the Tribunal. Assessee's grievance is that the input service credit availed by it had nexus with the exportation of output service and accordingly, such servic .....

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..... he order passed by the Commissioner (Appeals), in denying Cenvat benefit on such services. 3.1 With regard to other services namely, Consultation, Architects Service, Renting of DG Set, General Insurance, Real Estate Agents Service, Erection & Commissioning, Hiring of Interior Plaque, Business Auxiliary Service, Courier Agency Service and Foreign Exchange Broker Service, I find that the assessee .....

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..... vices have to be received in the registered premises only and not in other premises of the service receiver, the said plea taken by Revenue cannot be considered as proper for disallowing the legitimate CENVAT Credit to the assessee. 4. In view of above discussions, the appeal filed by the assessee is partly allowed, to the extent of denying the CENVAT Credit of service tax paid on hotel accommoda .....

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