2016 (7) TMI 364

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.... ORDER M/s Enmas O & M Services Pvt. Ltd., the appellants herein are engaged in providing services of "management, Maintenance and Repair service and also Consulting Engineer's Service". They have availed Cenvat credit on Scheme operator's service, Outdoor Caterer's service and Group Insurance Service for the period October, 2009 to September, 2010. A Show cause notice dated 07.03.2011 was is....

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....to provide these services at the site of the clients/customers. He submitted a copy of the OIA No. 143 & 144 /2012 dated 29.10.2012 passed by the Commissioner (Appeals) in their own case for a different period, wherein the Ld. Commissioner (Appeals) had discussed the issue in detail and allowed their appeal by holding the at the appellant assessee is  entitled to avail the input service tax c....

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....ant for suppression of facts with an intent to evade payment of service tax. The Ld. Advocate vehemently objects to his observation and submits that this is totally wrong and the adjudicating authority cannot record a finding like that. In support of his submissions, he relies on plethora of judgments in this regard. 3. The Ld. AR, Shri R. Subramanian, AC, appearing on behalf of the Revenue rei....

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....the manufacture of final products constitutes input service. The catering service, rent-a-cab and transportation services and the tax paid on the said services are stated as input services. In that view of the matter, the substantial question of law framed in this appeal is answered in favour of the assessee and against the revenue. This judgement has followed the earlier judgement of the Hon'b....