TMI Blog2019 (4) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... se are incidental to the renting of immovable property - the maintenance charges are eligible for credit - credit allowed. Service tax paid on bed rental charges - Held that:- The ld. counsel has submitted that the appellant would be able to furnish documents to substantiate that these are used for providing output services - the issue has to be remanded to the adjudicating authority who shall reconsider the issue after giving the appellant an opportunity to furnish evidence and for personal hearing - matter on remand. Appeal allowed in part and part matter on remand. - ST/42080 And 42081/2018 - 43114-43115/2018 - Dated:- 14-12-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) For the Appellant : Shri Joseph Prabhakar, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and the supplier had collected service tax from the appellant. Such provision is related to the output service provided by the appellant and therefore the credit is eligible. 3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. He submitted that the event management services are for conducting annual day and this cannot be said to be used for output service. With regard to bed rentals, he submitted that the said services cannot be considered as inputservice at all. This was a one time affair wherein facility was provided by the appellant-company to accommodate the employees during the time of flood. These are not connected with the output services of the appellant and therefore credit has been rightly disall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the plea of the appellant s counsel, I am of the view that the issue has to be remanded to the adjudicating authority who shall reconsider the issue after giving the appellant an opportunity to furnish evidence and for personal hearing. Ordered accordingly. 6. From the above discussions, the impugned order is modified to the extent of setting aside the demand in respect of event management services and maintenance charges. I hold that the appellant is eligible for credit / refund. The issue with regard to service tax paid for bed on rental charges is remanded to the adjudicating authority. The credit in respect of lab testing of food in the canteen is upheld. The appeals are partly allowed and partly remanded in the above terms, with c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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