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TMI Blog2023 (5) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... Sinha, Auth. Representative for the Respondent ORDER Per : Anil G. Shakkarwar Present appeal is arising out of Order-in-Appeal No. NA/GST/A-III/MUM/76/2019-20 dated 29.05.2019 passed by the Commissioner (Appeals)-III GST and Central Excise, Mumbai. 2. Brief facts of the case are that the appellant are providing Market Research Agency Service and are holders of Centralized Service Tax regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred for the activities as claimed by them. In the absence of the same, their defence submission cannot be accepted and consequently. I cannot allow the Cenvat Credit. I disallow Cenvat credit of Rs. 44,39,668/- availed during the period 2015-16 as demanded in this SCN/NO.06/AC/ST/ III/DNIV/2016-17 dated 07.11.2016." Aggrieved by the said order, appellant has preferred appeal before Learned Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estaurant Service, mandap keepers provided to the employees are in the nature of welfare activities and the same cannot have impact on the efficiency and quality of the output service. If the stay in hotel was in direct relation to providing taxable services, then only the cenvat credit is admissible. Therefore, the credit in respect of Short Term Accommodation in Hotels service in the instant cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o travel and stay in hotels and such hotel stay expenses are essential part of activity for output services and therefore, service tax paid on hotel stay expenses were availed by them as CENVAT Credit. Further, he stated that both the said activities are essential input activities for providing output service of market research on which they have paid service tax. He has claimed that the said serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and Order-in-Appeal in the present matter are not sustainable. I, therefore, set aside the impugned order and hold that above stated two activities are input services for the appellant for providing output services of market research and, therefore, service tax paid on above stated input services is admissible to the appellant for CENVAT Credit. 6. Appeal is allowed in above terms. ( Order dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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