TaxTMI 
TaxTMI 
2015 (11) TMI 347
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....nath Shukla, Advocate : For the Petitioner Shri R Khanna, AR : For the Respondent ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein input service credit on the services namely, manpower supply, security services, professional service, courier services, rent-a-cab services and cleaning services were allowed by the learned Commissioner (Appeals) holding tha....
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....ice, namely, movie theatre operation service, which is an exempt service. In these set of facts, respondent is not entitled to cenvat credit on the above mentioned input service credit and therefore, a show cause notice was issued to the respondent to deny the cenvat credit. On adjudication by the adjudicating authority, the demand of service tax was confirmed against the respondent by denying the....
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....d to take cenvat credit. 4. On the other hand, learned Counsel for the respondent submits that the input services on which the cenvat credit has been denied have been availed by the respondent for providing services, namely, advertisement agency service and they have explained their usage for providing output taxable service to the adjudicating authority. Therefore, the learned Commissioner (Ap....
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....priate place. They interact with Advertisers for obtaining appropriate material for display. Security Services The security is responsible for security of all properties at the Multiplex including LCD screens on which advertisements are displayed, poster case, product display etc. They also monitor movement of advertisement material including the analogue and digital prints for o....