2017 (6) TMI 376

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....und claims were only partly sanctioned, rejecting the amounts pertaining to Cenvat credit involved on 'Renting of Immovable Property service, Commercial Training or Coaching service, Telecommunication Services, Management or Business Consultancy service, Sponsorship Service, Maintenance & Repairs Service of Guest House etc. On appeal, the Commissioner (Appeals) vide common impugned order dated 29.07.2016, upheld the orders original authority and rejected the appeals as devoid of merit. Aggrieved, appellants are before this forum. 2. Today when the matter came up for hearing, Id. Consultant Shri S. Ramachandran, appearing on behalf of the appellant submits that they are not pressing the issue in respect of sponsorship service and main....

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....not become an eligible input service. Relating to telecommunication service, Id. AR submits that the landline/mobile telephones were in the personal name of the concerned employee of the company. Therefore, it is not forth-coming whether they have been used by the employees in relation to the activities of the appellant, or whether the appellants have paid the bills. As far as the management or business consultancy service is concerned, he submits that the transportation charges being separate from the consultancy charges, service tax paid on that cannot be availed as cenvat credit. At the most it would be input service for the consultancy service not for the appellants. 4. Heard both sides and gone through the facts of the case. 5. 1....

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....R has points put that these are in the individual names of the employee and not in the name of the appellants, however, there is no allegation that they have not been used for the purpose of the appellant's business or for that matter, only for the personal use and consumption of an employee. This view finds sustenance in the following Tribunal decisions which have been correctly relied upon by the ld. Consultant. 1. Reltech Energies Limited Vs. CCE, Mangalore 2008 (10) STR 280 (Tri.-Bang.) 2. Vishal Pipes Ltd Vs. CCE, Noida 2015 (40) STR 1091 (Tri-Del.) 3. ITC Ltd. Vs. CC & CE, Salem 2009 (14) S.T.R. (Tri.-Chen.) 4. DCW Ltd. Vs. CCE, Tirunelveli 2011 (22) STR 214 (Tri-Chen.) 5.4 Coming to the dispute in response to credi....