TaxTMI 
TaxTMI 
2016 (12) TMI 812
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....n account of nexus and lack of documents. 2. Briefly the facts of the case are that the appellant is engaged in providing software services and is a 100% Software Export Oriented Unit with the Software Technology Park of India for export of software services. Appellant claimed CENVAT credit on certain input services which was objected to by the Department and thereafter a show-cause notice was issued proposing to recover the CENVAT credit irregularly availed by them. Thereafter the learned Additional Commissioner vide his order dated 28.2.2013 rejected the CENVAT credit. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who partly allowed the credit on various services and partly disallowed on other servic....
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....: 2015 (40) STR 369 (Tri.-Del.) Toyota Kirloskar Motor Pvt. Ltd. vs. CCE, LTU, Bangalore: 2011 (24) STR 645 (Kar.) Endurance Technologies Pvt. Ltd. vs. CCE, Aurangabad: 2013 (32) STR 95 (Tri.-Mum.) Credential Verification of Employee Manpower Recruitment or Supply Agency Service / Management Consultancy Service Rs.66,822/- Garden Maintenance Management, Maintenance or Repair Service Rs.59,670/- ISMT Ltd. vs. CCE & C: 2010-TIOL-27-CESTAT-MUM. Kirloskar Oil Engines Ltd. vs. CCE: 2010-TIOL-983-CESTAT-MUM. HCL Technologies Ltd. vs. CCE, Noida: 2015 (40) STR 369 (Tri.-Del.) Air Transport Services Air Travel Agent s Service Rs.57,474/- OIA No.122-124/2016/LTU dated 24.11.2016 (July 12 to march 13) Audit Report No.98 (ST)/2016-1....
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....my view, the appellant is entitled to avail CENVAT credit on movement of personal baggage. 5.2 The second service on which the CENVAT credit has been denied is Association and Membership Fee. The learned counsel for the appellant submitted that this Membership of the Association relates to Trade Association and Chamber of Commerce and therefore it is an input service. On the other hand, the learned AR submitted that in reply to the show-cause notice, the appellant has stated that the expenses incurred by the company towards Association and Membership charges do not have any nexus with the output service rendered by the assessee as the said service is made available to the Members mainly for the purpose of entertainment, amusement and relax....
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....round check becomes critical and part of the employee recruitment process. In view of this, I hold that this activity is relating to business and is covered under the definition of input service. 5.5 Next service is Garden Maintenance, the learned counsel submitted that this has been held to be input service by various decisions cited supra. In view of this, I allow the CENVAT credit on Garden Maintenance being input service. 5.6 The next input service is Air Transport Service and the learned consultant submitted that the employees of the company have to travel to various places in order to perform the job of the company and it has a direct nexus with regard to output service rendered by the assessee. In support of his submission, he reli....