9911796707
TMI Blog2019 (2) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... T Credit Rules. 2. Briefly the facts of the present case are that the appellants are registered under service tax for manpower recruitment agency / telecommunication services / Business auxiliary Service / Business Support Services. During the course of audit by the internal audit officers of the Service Tax Commissionerate, it was observed that the appellant had availed ineligible cenvat credit on some of the input servies which did not have any nexus with the output services provided by them. thereafter a show-cause notice was issued for the period from April 2012 to March 2013. After following the due process, the Additional Commissioner partly allowed the CENVAT credit on various input services and partly disallowed. Aggrieved by the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral insurance service relates to the insurance premium paid to safeguard the estates / buildings / property etc. against various risks such as fire and burglary. 5. On the other hand, the learned AR defended the impugned order and submitted that the impugned services do not fall under the definition of input service as the same is not related to output service. 6.1. After considering the submissions of both parties and perusal of the material on record, I find that in respect of these services, the appellant has placed reliance upon various decisions in which each service is squarely held as input service. More over the nature of service received and its use also show that the stand taken by the Revenue that there is no nexus between the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri. Hyd.)] 6.2. Further I find that perusal of the invoice copies relating to the above three services, it shows that all the services are covered by the decision of the Tribunal cited supra and some copies of the invoice relate to real estate agent show that it is for facility management which is essential for providing the output service. Further the appellant has also produced before me the service agreement with the service provider which is also for facility management service, which is extended from time to time. 7. After considering the facts and circumstances and the ratio of the decisions cited supra, I am of the considered view that the impugned order is not sustainable in law and therefore I set aside the same by following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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