TaxTMI 
TaxTMI 
2014 (8) TMI 672
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....ing No. AAACT3991JST002 as required under the provisions of Section 69 of the Finance Act, 1994 as amended, for the purpose of payment of Service Tax as required under Section 68 of the Finance Act, 1994 (hereinafter referred to as the "Act") for the services viz., for (1) Training and Coaching, (2) Management Consultants and (3) Convention Services as defined under Section 65 (27, (65) and (32) respectively of the Finance Act, 1994 and also availing the benefit of CENVAT credit under the provisions of CENVAT credit Rules, 2004. 3. In the course of scrutiny of records by the Revenue, it was seen that the appellant have taken CENVAT Credit in respect of inputs services being (1) maintenance of pond and garden, (2) Extension of Road, (3) B....
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...., several services having an indirect nexus with the output service but is used in activities relating to business of the provider of output services will get covered in second part of the definition. In view of this, if any service is used for providing the output service, CENVAT credit is admissible. In the present case CENVAT credit has been claimed by the Noticee in respect of "Training and Coaching, Management Consultants and Convention Services' Noticee have utilized the credit on output services such as 1) maintenance of pond and garden, (2) Extension of Road, (3) Brokerage amount on account of purchase/lease of flats, (4) Fabrication, fencing of compound, (5) Jogging Track repairs. Noticee have claimed that....
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....(l) of the Credit Rules. As I have already concluded that in the present context the "Training and Coaching, Management Consultants and Convention Services' are covered under the second part of the definition of 'input service' Rule 2(l) of the Credit Rules. There is no need to discuss the admissible of the said service as input service under the definition. Unqote 4. The Adjudicating authority observed in the facts and circumstances, extended period is not invocable and was pleased to drop the proceeding. 5. Being aggrieved by the Order-in-Original, the Revenue preferred appeal before the Commissioner(Appeals) on the following grounds:- "i. That....
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....lowing the CENVAT credit of Rs. 15,940/- (Service Tax) and Rs. 319/- (E. Cess) availed on brokerage service for purchase / lease of flats for procuring residential accommodation by the respondent on and confirm the demand to that extent." 6. The Commissioner (Appeals) vide the impugned order was pleased to disallow the CENVAT credit availed in respect of services of the broker utilised for purchased/lease of flats for the purpose of procuring residential accommodation for their faculty, holdin++g that it is in the nature of staff welfare expenses, relying on the Ruling AAR in the case of VMT Spinning Co. Ltd. 2008 (232) ELT 169 (A.A.R.). Being aggrieved the appellant assessee have filed the present appeal. 7. The appellant states that....