TMI Blog2023 (5) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Appeal in the present matter are not sustainable. The 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 - appeal allowed. - Service Tax Appeal No. 87734 of 2019 - FINAL ORDER NO. A/85170 / 2023 - Dated:- 8-2-2023 - HON BLE MR. ANIL G. SHAKKARWAR , MEMBER ( TECHNICAL ) Shri A. R. Krishnan, Chartered Accountant for the Appellant Shri S. B. P. 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 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2019 held as follows.- 9. The appellants have attempted to make out a case that hotel accommodation has a direct nexus with the output service of market research provided by them. This claim, however, has not been substantiated by them in as much as no evidence of a particular hotel stay with specific market research activity has been furnished. By virtue of exclusion clause provided in the definition of input service, the said claimed input services do not form an integral part for market research and no sufficient nexus is established. I find that CBEC Circular dated 19.01.2010 has also specifically clarified that Accommodation service, event management service, Hotel, Inn, Club and Guest House Service, Restaurant Service, mandap ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... search on which they have paid service tax. He has claimed that the said service tax credit is admissible to them. 4. Learned AR has submitted that original authority held that there is no nexus between above said two activities and the services provided by the appellant are not eligible for availment of credit. 5. I carefully gone through the record of the case and submissions made. I find that the show cause notice was issued by Revenue for denial of CENVAT Credit on above stated input services. Since, the show cause notice was issued by Revenue, burden of proof was on Revenue to establish that the hiring of halls and hotel rooms had no nexus with the output services. Whereas the finding as recorded by both the original and appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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