2014 (2) TMI 861

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of running their business, they were availing services from Indian Hotels Limited, under the cover of service tax invoices showing payment of service tax by Indian Hotels Limited, under the category of 'Management or Business Consultancy'. The appellant were availing the cenvat credit of service tax paid by Indian Hotels Limited. Inasmuch as the said Management or Business Consultancy is one of the specified services in terms of provisions of Rule 6(5) of Cenvat Credit Rules, the appellant was availing 100% of the credit of tax paid by M/s Indian Hotels Limited. 3. Revenue entertained a view that the service rendered by Indian Hotels Limited were not Management or Business Consultancy services but were franchisee services. Inasmuch as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ave availed the abatement as also the input service tax credit, which is not in consonance with the provision of Notification No. 21/970-ST. It stands argued before us that the appellant was providing hall hire charges, in which case no abatement was available. It is only when the said hall hire services were provided alongwith the catering services, the abatement was being availed. By drawing our attention to the provision of Notification No. 21/97-ST dated 26.06.1997, as amended by Notification No. 12/2004-ST dated 10.09.2004, it stands contended that the debar in the said notification was only in respect of availment of credit for duty paid on input or capital goods and not of service tax paid on input services. We have seen the said ....