2017 (1) TMI 1317

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.... the Respondent Order ST/41032/2016 Learned consultant says that in pursuance of the remand by the Tribunal, the appellate order was passed. Substantial relief was granted. But CENVAT credit on service tax paid to use of hired building and consultancy service availed for the export of goods were denied to enjoy CENVAT credit. 2. It is submission on behalf of the appellant that the building was....

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.... undergone amendment with effect from 1.4.2011 without extending the scope thereof but limiting the scope by the word "means" used in the definition. That was confined to the input service having direct nexus to the output service without any direct, indirect nexus or in relation to the output being satisfied. Therefore, authority below has rightly passed the order. 5. Heard both sides and peruse....

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....dit on such services availed. So also the insurance service having direct nexus to the output service. 8. In the result, all the above services availed having direct nexus to the output service, appellant is entitled to CENVAT credit of the service tax paid thereon. Appeals are thus allowed on above counts. ST/41034 & 41035/2016 9. In these two appeals, disallowance of CENVAT credit on the bank....

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....lation to obtain membership of that federation. When there was a statutory obligation to be a member of a statutory body recognized by law, denial of CENVAT credit would be contrary to the object of the statutory requirement. Accordingly, appellant is entitled to CENVAT credit on such service. 13. So far as Management and Business Consultancy service is concerned, the details provided by the appe....