TaxTMI 
TaxTMI 
2016 (12) TMI 271
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.... service, outdoor catering service, mandap keeper service and convention service for the period from April 2007 to December 2011. After due process of law the original authority confirmed the disallowance of credit as per the demand, interest and imposed equal amount of penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant the Ld. Counsel Sh. Karan Talwar explained the details of input services for which the credit has been denied. The services availed and the amount involved in each service is as shown below: Description of service Amount in Rs. Authorized service station service 24,269/- Outdoor Catering services 95,750/- Mandap Keeper service 4,65,223/- Convention servi....
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....efinition, and hence is not eligible for credit. 5. I have heard the rival submissions made before me. At the outset, it is to be stated that during the period prior to 01.04.2011 the definition of input service had a wide ambit and all the subject services have been held to be eligible for credit as held in various judgments which have been relied by the Ld. Counsel for appellant. The issue for consideration therefore narrows down to the period after 01.04.2011. In the reply to show cause notice the appellants have explained the purpose for which they availed the mandap keeper service/convention service/outdoor catering services. The appellant is a Government of India undertaking. The subject services is seen to have availed to increase t....
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....ries are provided with working lunch, business lunch and dinner. Further, Banquets are hosted to several visiting dignitaries. The Noticees submit that all these guests / dignitaries are treated in their official capacities based on the business relationships the noticees had with them. In some cases it is included in the contract with the service providers that necessary arrangement of transport and boarding are to be made by the Noticees. These arrangements are outsourced to various Hotels, Caterers, and Restaurants. The Invoices for these services are raised by the service providers as 'Out Door Catering Service', 'Mandap Keeper Service' and 'Convention Service'. The Branch Sales Offices, who avail such services, issue 'Input Service dis....