TaxTMI 
TaxTMI 
2016 (8) TMI 308
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....1. Learned Counsel argued that their case is covered by the decision of Hon'ble High Court of Punjab and Haryana in the case of Bellosonica Auto Components India Pvt. Ltd.-2015-VIL-300-P&H-ST wherein the Hon'ble High Court has observed as follows: 6. The department contended that the said services were not eligible for Cenvat credit and accordingly issued show cause notice for recovery of the credit along with interest and for imposition of penalty. The Commissioner confirmed the demand along with interest and imposed penalty. The Commissioner held as follows. Though the definition of "input service" is wide, it does not cover services that remotely or in a roundabout way contribute to the manufacture of the final products; that any and every connection however remote and indirect it may be is not contemplated by the definition of "input service" and that a line has to be drawn somewhere to avoid undue extension of the phrases 'directly or indirectly' and 'in or in relation to' by adopting a common sense approach. Immovable property is neither service nor goods and, therefore, input credit cannot be taken. Although civil construction work is a taxable service ....
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....same, the credit on Commercial and industrial construction service, works contract service and architect service used for design, construction and structure for marshal conveyor project is allowed. (ii) The Event Management services: 3. The appellants were denied the credit on event management services used for sale promotion event on the ground that the participants in the race organized by the appellants are already owners of bike and therefore, this cannot be considered as sale promotion exercise. 3.1. Learned Counsel for the appellants argued that event organized for the participant of the race but also for the people who come to see such event and get incentive to purchase their motorcycles, therefore, it can be considered the sale promotion activity, She also relied on the decision of the Tribunal Castrol Pvt. Ltd.-2013 (291) ELT 469. 3.2 Learned AR relied on the impugned order. 3.3 We have considered the rival submissions. We find that the arguments of the Commissioner in the impugned order to the effect that since the participants of the race already owners of bike, it cannot be considered as sale promotion event is absurd to say the least. The ev....
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....herefore, the said Group Insurance Health Policy taken by the assessee is a service which would constitute an activity relating to business which is specifically included in the input service definition. 4.3 Learned AR argued that apart from insurance the employees are also availing the medical allowances and therefore medical insurance risk coverage is nothing but welfare of the employees. 4.4 We have considered the rival submissions. Learned Counsel has argued that the insurance is strictly in terms of section 38 of ESI Act. In terms of the decision of Hon'ble Karnataka High Court (supra), so long as the insurance is in terms of section 38 of ESI Act the credit of the service tax paid is allowed. The appeal on this count is allowed. (iv) The Outdoor catering service: 5.1. The appellants have admitted the liability of service tax on outdoor catering service, however, have disputed that the final demand confirmed by the Commissioner as the Commissioner failed to given credit of certain amount which they have already paid. Since there is dispute in the figures which needs verification, on this ground, the impugned order is set aside and the matter is remanded to the ....
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....he said services in respect vehicle used by the directors, deputy directors, advisors, vice president. The appellants relied on the decision of the Tribunal in the case of Utopia India Pvt.Ltd.-2011 (23) STR 25 (Tri.) and Brakes India-2010 (19) STR 524 (Tri.-Bang.). 8.3 We find that both the decisions squarely covers the issue, We find that the impugned order does not record any evidence or finding to the effect that the directors and also the employees who used the said services were not involved directly or indirectly in the manufacturing activity. In view of above, the demand on this count is not sustainable and the same is set aside. (viii) Renting of immovable property: 9.1 The demand in respect of renting of immovable property was raised in respect of storage of goods required for providing output service of commercial use of exploitation of event service. The credit was denied as the said service was not used in relation to manufacture of goods. 9.2 Learned Counsel for the appellant argued that the service was availed for Chennai and they were registered in Chennai as service provider. The service was availed for providing output service for Chennai office and th....