TaxTMI 
TaxTMI 
2016 (3) TMI 713
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....th the Service Tax Department and are holding Centralized Service Tax Registration under category of Information Technology Software Services(ITSS). On verification of the ST-3 Returns of the appellants for the period April, 2009 to September, 2009 and Oct. 2009 to March, 2010, it was observed that appellants have irregularly availed Cenvat credit on input services vis-a-vis manpower recruitment or supply agency service, renting of immovable properly services, telecommunication services, rent a cab services, etc. A show cause notice was issued proposing to deny the credit and demanding recovery of the same along with interest and proposing penalty. After due process of law, the original authority disallowed the credit and confirmed the dema....
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....Rule 6(5) 10. Erection, Commissioning & Installation Service 102,668 Rejected by com(A) Covered under Rule 6(5) 11 Management or business Consultancy Services 408,102 Rejected by com(A) Covered under Rule 6(5) 12. Rent-a-cab Service 75,684 Remanded by com(A) to verify facts 13. Renting of Immovable Property Service 158,800 Remanded by com(A) to verify invoices 14. Information Technology Software Service 3,605 Remanded by com(A) to verify invoices 15 Cargo handling Service 4,519 Remanded by com(A) to verify invoices 16 Management, Maintenance or repair Service 306,102 Remanded by com(A) due to inconsistencies by the department. Covered under rule 6(5) Specifi....
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....riction of inputs is not applicable to input services. The services in S.No.12 to 15 has been remanded by the Commissioner (Appeals) for further verification of facts regarding the service as well as the invoices. The learned Consultant referred to the relevant paragraphs in the impugned order and submitted that, though the Commissioner (Appeals) observed that the appellant is a BPO industry and has to avail rent a cab service 24 x 7 for transportation of its employees still, has remanded the matter to the original authority without any basis. 4. The appellant produced details of invoices and the Cenvat credit registers to establish the credit availed on various input services. He already furnished all necessary documents discharging the....
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.... services. All the services listed in the above table have been covered by various judgments in which it has been held that credit is admissible, observing that these services would fall within the purview of activities relating to business. The submission made by the learned Consultant that the Commissioner (Appeals) has relied upon the definition of input pertaining to the period after 01-04-2011 appears to be correct. It is also seen that Commissioner (Appeals) has relied upon the judgments in Maruthi Suzuki case, Vandana Global case etc. in which the issue under consideration was mainly admissibility of credit on inputs and not input services. The impugned services listed in the table above have been held to be eligible for credit in th....