TMI Blog2019 (3) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... charges on pro-rata basis. So also when additional manpower is required, charges is to be paid on pro-rata - in page 202 of the appeal memorandum a letter issued by Lenovo to G4S Facility Services dated 30.8.2007 is enclosed. This is a letter of amendment of the Annexure I of the agreement. It is stated in this letter that five more headcounts to G4S Facility Services are to be added and the salary of the receptionist post is to be increased. Thus, it is seen that Lenovo has requested for increase of headcounts (person). The requirement of such manpower is for catering services etc. In such case, they would qualify as input service. However, this argument requires to be examined. There is no discussion in the orders passed by the authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were issued proposing to deny the credit along with interest and also for imposing penalties. After due process of law, the original authority confirmed major part of the credit disallowed along with interest and imposed penalties. In appeal, Commissioner (Appeals) allowed the credit on certain services. The appellant approached the Tribunal and vide Final Order Nos. 41893 to 41896/2016 dated 16.9.2016 the matter was remanded by the Tribunal to the Commissioner (Appeals). In such denovo consideration, the Commissioner (Appeals) upheld the very same earlier order. Hence the appellant is now before the Tribunal aggrieved by the confirmation of demand of ₹ 6,60,381/- along with interest and penalty of ₹ 1.50 lakhs. 2. On beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hours, it has to be construed that the services availed was for manpower recruitment or supply agency service. He therefore argued that the credit has been rightly availed by the appellant. 3. The ld. AR Shri S. Govindarajan supported the findings in the impugned order. He adverted to page 212 of the appeal memorandum which shows the detail of the services stated in the agreement. He argued that the services described therein shows that services like canteen facility, gym room equipment maintenance, etc. were provided. These are excluded from the definition of input services. The agreement has given various description of services which would show that these services were provided by G4S Facility Services and that they have not availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces dated 30.8.2007 is enclosed. This is a letter of amendment of the Annexure I of the agreement. It is stated in this letter that five more headcounts to G4S Facility Services are to be added and the salary of the receptionist post is to be increased. Thus, it is seen that Lenovo has requested for increase of headcounts (person). The requirement of such manpower is for catering services etc. In such case, they would qualify as input service. However, this argument requires to be examined. There is no discussion in the orders passed by the authorities below as to whether the services availed is in the nature of manpower recruitment and supply agency service. The appellant has not raised this contention before the authorities. For this purp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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