TMI Blog2019 (7) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... service - HELD THAT:- The same have been received in the course of rendering the output service and, hence, the same is eligible input in the business of the appellant. Hence, the appellant is eligible for Cenvat credit on this service also - credit allowed. Cenvat on table, chairs/modular furniture - HELD THAT:- The issue is covered in favour of the appellant by the Division Bench of this Tribunal in the case of ICICI LOMBARD GENERAL INSURANCE COMPANY LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-I [ 2016 (2) TMI 316 - CESTAT MUMBAI] where it was held that Appellant is eligible to avail the CENVAT credit of excise duty paid on Furniture and Fittings - credit allowed. The impugned order is set aside so far the input service is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cated for implementation, after sale service and also for providing annual maintenance. 3. Vide show cause notice dated 3 January, 2017, pursuant to audit, it appeared to Revenue that the appellant have availed Cenvat credit of ineligible input services being guest house, event management service, air travel agent service, and also on capital goods being modular furniture/chairs, used admittedly in their offices. The show cause notice was adjudicated vide the order-in-original, whereby Cenvat credit was held allowable on the air travel agent services amounting to ₹ 3,67,509/- and the other heads of demand was confirmed for the period 2012-2013 to 2014-2015. Being aggrieved the appellant preferred appeal before the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar the Cenvat credit on chairs/modular furniture is concerned, the learned Counsel states earlier the appellant was a STPI, as they were 100% EOU. During the such status of the EOU, they imported furniture availing exemption of customs duty. Subsequently, at the time of debonding, they paid the customs duty including the CVD. They have availed the Cenvat credit of CVD as they are eligible to avail Cenvat credit on capital goods which are used in the course of rendering outward services, which are dutiable/taxable. Admittedly the output services of appellant are taxable. The learned Counsel further relies on the ruling of the Division Bench of this Tribunal in ICICI Lombard General Insurance Co. Ltd. versus Commissioner of Service Tax, Mumb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput in the business of the appellant. Hence, the appellant is eligible for Cenvat credit on this service also. So far the Cenvat on table, chairs/modular furniture is concerned, the issue is covered in favour of the appellant by the Division Bench of this Tribunal in the case of ICICI Lombard General Insurance Co. Ltd. (supra). Accordingly, the same is held to be an eligible input for rendering the output service. 9. Thus, the appeal is allowed and the impugned order is set aside so far the input service is disallowed. The interest and penalty imposed on the appellant is also set aside. The appellant is entitled for consequential benefit in accordance with law. (Dictated and pronounced in open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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