2014 (11) TMI 708

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....been disallowed are summarised as under: S. No. Services Amount in Rs. (Appeal amount) % (A) SERVICES AT PLANT LEVEL 1 AFTER SALES SERVICE 13,312.48 0.06% 2 ARCHITECT & INTERIOR DESIGNERS SERVICE 25,40,098.30 10.97% 3 CONSTRUCTION SERVICE 79,29,479.37 34.23% 4 INTERIOR DECORATOR SERVICE 16,48,940.28 7.12% 5 MANDAP SERVICE WITH CATERERING SERVICE  9,09,090.56 3.92% 6 PHOTOGRAPHY SERVICES  2,17,640.00 0.94% 7 PANDAL & SAMIANA SERVICES  8,94,210.50 3.86% (B) INPUT SERVICE TAX DISTRIBUTION BY HO-31 SERVICES     9 ARCHITECT 1,36,340.00 0.59% 10 CLUB OR ASSOCIATION 'S SERVICES 4,87,805....

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....are Ltd- 2013 (30) STR 3, Bharat Fritz Werner Ltd V/s. CCE-2011 (22) STR 429. 02. Construction service. The Appellant submits that in regard to taking of service tax credit on 'Construction Service' this construction was done in Appellants factory and the same relates to the modernization, renovation and repair of factory premises including office of the factory from time to time which is an 'input service' as defined in Rule 2 (l) of the CENVAT Credit Rules. The Appellant submits that the said issue is no longer res interga in view of the decision of Commr. (Appeals) Gurgoan in order-in-Appeal No.348-349/MA/GGN/2009, dated 17.11.2009, where in the said issue has been allowed by the department, in their own case and Annexed as Ann....

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....5) STR 657. 05. Pandal & shamina service The Appellant submits that, it is in regard to amount spent on putting up pandals or shamiana service is that when construction was carried out in the factory for setting up a new building/manufacturing line, and for modernization, renovation and repairs at the factory, etc., tents are used to cover the place of work where the activity is carried out and therefore it is an 'input service' as defined in Rule 2 (l) of the CENVAT Credit Rules, and enclosed sample copies of the invoices/bills from the service. Coca-Cola India Pvt. Ltd V/s. CCE-2009 (15) STR 657. 06 Architect service.-ISD The Appellant submits that these services have been availed for the purpose of renovation moderni....

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....la India Pvt. Ltd V/s. CCE-2009 (15) STR 657, Cadila Health Care Ltd- 2013 (30) STR 3. 09. Mandap keepers service.-ISD The Appellant submits that, it is in regard to amount expended on putting up tents, chairs, dias, organizing lighting system etc., on holding of various business meetings conferences of the Appellant company for promoting the product and its sales promotion and expanding the business of the Appellant which is a business activity, and enclosed sample copies of bills/ invoices/challans raised under Rule 4A of the CENVAT Credit Rules. CTS V/s. Tamil Nadu Trade Promotion Organisations-2006 (3) STR 595, Jaypee Rewa Plant V/s. CCE-2009 (16) STR 707. 10. Pandal or Shamiana service-ISD The Appellant submits tha....