9911796707
TMI Blog2018 (11) TMI 1718X X X X Extracts X X X X X X X X Extracts X X X X ..... ir Service", defined under the Finance Act, 1994. For providing such taxable services, the appellant got itself registered with the Service Tax department. The appellant avails CENVAT Credit of service tax paid on the input services used for providing those output service. During the period between October, 2007 and March 2013, the appellant had availed CENVAT Credit on various taxable services, including the service tax paid on repair and maintenance of staff quarters, expenses incurred towards staff welfare services, travelling expenses, membership fees etc. Availment of CENVAT Credit on those services were disputed by the department on the ground that such services have no nexus with the output service provided by the appellant and thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate has relied upon the following decisions rendered by various judicial forums:- (a) Axis Bank Ltd. v. CCE- 2017-TIOL 3867-Cestate (b) Xilinx India Technology Services (P) Ltd. - 2016 (44) STR 129 (c) Commissioner of Central Excise v. Greaves Cotton Ltd. 2010 (20) STR 703 (d) Commissioner of Central Excise v. Lupin Ltd. - 2012 (285) ELT 221 (Tri.) 4. On the other hand, learned D.R. appearing for Revenue submits that the disputed services are not conforming to the definition of input service and thus, the appellant should not be eligible for the Cenvat benefit. He further submits that to support itsclaim that the disputed services should qualify as input service, the appellant did not produce any evidence before the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any documentary evidences to show nexus as well as the eligibility of Cenvat benefit on the disputed services, we are of the view that the matter should be remanded to the original authority for verification of the documentary evidences to be produced by the appellant to establish that the disputed services are in fact, conforming to the definition of the input services and were used / utilized for providing the output service. 7. In view of the foregoing discussion and analysis, we remand the matter to the original authority for passing of fresh adjudication order in line of our above observations. Needless to say that opportunity of personal hearing should be granted to the appellant before deciding the issue afresh. It is made clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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