2011 (1) TMI 811

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....e cash collection centres to the bank can be treated as input service. The service tax denied in respect of this service is Rs. 11,401/-; (b)     whether the service of catering received by the appellant for serving tea and snacks to the staff through an outdoor caterer can be treated as input service. The Cenvat credit denied in respect of this service is Rs. 4,163/-. 1.2 In the appeal No. ST/642/2009 (SM), the following three issues in respect of Cenvat credit are involved :- (a)     whether the service of customer care and attending to the customer's complaints received from M/s. Sanchay, a call centre, can be treated as input service. The service provider has paid the service tax on this s....

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....valuable goods would be done by any prudent businessman and, therefore, this service is the service in relation to business of the appellant, that as regards the catering service, the same is also eligible for Cenvat credit and in this regard he relies upon the judgment of Hon'ble Bombay High Court (Nagpur Bench) in the case of The CCE, Nagpur v. Ultratech Cement Ltd. and Ors. reported in 2010-TIOL-745- HC-MUM-ST = 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.) and also the judgment of Hon'ble High Court of Judicature at Bombay in the case of Coca Cola India Pvt. Ltd. v. CCE, Pune-III reported in 2009 (115) S.T.R. 657 (Tribunal) = 2009 (242) E.L.T. 168 (Bom.), that tea and snacks are served to the staff through an outdoor catere....

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....ervice called employee welfare is concerned in respect of which the Cenvat credit of Rs. 5,214/- has been taken, the invoices show that this service tax had been paid on the supply of audio video equipment which does not appear to be a service and that in any case the receiving audio video equipment from a supplier has nothing to do with the provider of tele communication service by the appellant; (b)     the customer care service received from a call centre cannot be said to be an input service for the appellant; and (c)     with regard to the outdoor catering service in respect of which Cenvat credit amount involved is Rs. 4,163/- the invoices issued by M/s. Gulati Tiffin Centre do not even show t....

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....5,214/- in respect of employee welfare expenses, I find that this credit has been taken on the basis of the invoice of M/s Chitra Pal Audio Private Ltd. and the invoice indicates supply of audio visual equipment. Invoice dees not indicate whether the invoice is for service or is for sale of the goods. In view of this, I agree with the findings of the Commissioner (Appeals) that the Cenvat credit is not available on the basis of this invoice. 7. As regards the Cenvat credit of Rs. 290/- denied in respect of hotel expenses, the appellant's contention is that the same had been paid on the charges for hiring of conference room of hotel for the staff training. The service received is in the nature of mandap keeper service and according to ....