2021 (8) TMI 900

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..... r the Appellant Ms. K.Komati, Authorised Representative, for the Respondent ORDER The appeal is filed by the appellant aggrieved by the disallowance of credit availed on service tax paid in respect of on various services, namely, Outdoor Catering Services, Rent-a-Cab Services and Rental Charges paid towards their office situated in Mumbai. 2. On behalf of the appellant, the learned counsel Ms. .....

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..... function, the credit availed on this input services ought to have been allowed. That Commissioner (Appeals) has erred in observing that these premises are used by the Manager/Director of the company. The learned counsel adverted to the invoices furnished along with appeal paper book. She argued that the said premises were not used for the personal consumption of Manager/Director and was used as o .....

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..... lity of credit on service tax paid on rental charges. The department has denied the credit availed on service tax paid on the Rental Charges paid for their office at Mumbai. On perusal of the invoice submitted along with appeal paper book, it is seen that it is raised in the name of the appellant-Company. Though, the department alleges that the premises is used by the Manager/Director of the compa .....

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