Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2020 (3) TMI 318

..... ound that the documents/invoices submitted did not mention the description properly or no nexus - HELD THAT:- In innumerable decisions of the Tribunal it has been held that Event Management Service which is procured for the purpose of business development meetings and events to plan strategy for the future development etc. is qualify as input service and therefore eligible for credit. These kind of events are essential to keep the employees motivated, committed and to foster relationships. Thus these services are actually procured in relation to the business which helps them in improving interpersonal skills, rejuvenate, increase efficiency and to improve their performance in the business. Similarly the short term accommodation was required .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ) of CGST & Central Excise, Mumbai in Order-in-Appeal No. PK/723/ME/2018. 2. Briefly the facts of the present case are that the appellant who is registered under the Software Technology Park of India Scheme, provides services in relation to business processes/ support services to its clients mostly located outside India and only few i.e. to say only 3% of their clients are located within India. They filed a refund claim of ₹ 11,62,00,568/- for the period April, 2016 to June, 2016 of Cenvat Credit of Service Tax paid on input services as per Rule 5 ibid read with notification No.27/2012-C.E.(N.T.) dated 18.6.2012 on the ground that the output services provided during the said period have been exported and that they were not in a po .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ady made, arrangement for the townhall, employee briefing and other business discussions and that the said services are essentially used for providing the output services. He also submits that the Short term accommodation service was availed for employees official visit to other locations for business operations and meetings. So far as storage and packaging, Management, Maintenance & Repair, Business Auxiliary Service and Business Support Services are concerned, learned counsel submits that for each of these services necessary/relevant documents/invoices were submitted to the authorities below for the purpose of establishing nexus with the output services but both the authorities below failed to take into consideration or appreciate tho .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ce which is procured for the purpose of business development meetings and events to plan strategy for the future development etc. is qualify as input service and therefore eligible for credit. These kind of events are essential to keep the employees motivated, committed and to foster relationships. Thus these services are actually procured in relation to the business which helps them in improving interpersonal skills, rejuvenate, increase efficiency and to improve their performance in the business. Similarly the short term accommodation was required by the Appellants for its employees official visits to other locations for business operations/ meetings and therefore this service is also eligible for credit. The other services viz. storage a .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||