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2019 (12) TMI 124

..... f Immovable Property services - Rent-a-Cab services - Insurance services - Business Auxiliary and Cleaning / Housekeeping services - Commercial Training and Coaching services - Club or Association Services - HELD THAT:- It is seen from the definition of input services that when the services have been used for providing output service, the same are eligible for credit. In the present case, the department does not allege that these services were not used by the appellant. Event management service - HELD THAT:- On perusal of invoices, it can be seen that the amount has been incurred only for the training for fire and safety measures and not for any outdoor catering service. Further, the club or association service have been availed for obtaini .....

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..... ls of the input services rejected by the authorities below and disputed in the appeals above as under:- Grounds of Denial Facts Business Support Services Factually, the respective expenses were incurred by the appellant towards various business supporting activities including renting of photocopy machines, photography of employees for ID cards etc. Clearing and Forwarding Services These services are mainly in relation to movement of goods from port to office premises Management Consultant Service The appellant wishes to submit that the management consultancy services procured by the appellant were used in relation to its business for advices on the various business matters Manpower Recruitment Services The appellant during the course of its .....

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..... e that services were used for conducting training for employees Club or Association Services Factually the respective expense incurred towards membership in National Association of Software and Services Company (NASSCOM), American Chamber of Commerce and International Market Assessment i.e. Membership in Trade Associations 3.1 He submitted that the authorities below have rejected the credit in respect of Business Support Service, Clearing and Forwarding Service, Management Consultant Service, Manpower Recruitment Service, Rent-a-Cab Service, Insurance Service, Business Auxiliary Service, Cleaning / Housekeeping Service, Event Management Service and Club or Association Service on the ground that these services do not have any nexus with the .....

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..... company. 3.3 With respect to event management service, the consultant submitted that the said services are actually availed in the nature of commercial or training coaching services. Detailed classes were conducted for fire safety measures for which the designing and automatic sprinkler system was necessary. The training was conducted by using the facility of event management system. There were no expenses incurred by the company in the nature of food and beverages. The expenses paid to the event management company are only in the nature of training given to the employees. Thus, the said services would be eligible for credit / refund. 4. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. He submitted that the appell .....

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..... Excise, Chennai - 2017 (48) STR 88 (Tri Chennai) wherein it has been analysed by the Tribunal that except for rent-a-cab service, the other services are eligible for credit. 6.1 With respect to event management service, on perusal of invoices, it can be seen that the amount has been incurred only for the training for fire and safety measures and not for any outdoor catering service. Further, the club or association service have been availed for obtaining membership in NASSCOM, American Chamber of Commerce and International Market Assessment. In the appellant s own case, vide Final Order No.41592/2019 dated 28.11.2019, these services have been considered and relief has been granted. 7. After appreciating the facts and following the decision .....

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