2017 (6) TMI 767

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....ected against Order-in-Appeal No. 79/2014 (H-IV) ST, dt. 18.03.2014. 2.   Heard both sides and perused the records. 3.   The appellant is contesting the findings of the first appellate authority in respect of denial of Cenvat credit to the tune of Rs. 8,23,775/- in respect of following services: Category of Service Amount INR Reasons for rejection Management or Business C....

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....s which are related to the business inasmuch, the Management or Business Consultant's Services are disallowed only on the ground that it was out of pocket expenses and facilities provided to the Service Provider's employees, the basic fact that Service Provider has discharged the service tax liability on the said services is not denied; as regards the Management, Maintenance or Repair serv....

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....ect of Security Agency service, the said services were availed by the appellant for the additional protection given to female employees while they were returning to home or vice versa for the duties in the appellant's firm. It is noticed that the Government of Andhra Pradesh had issued G.O. No. 62, dt. 30.05.2012 under the provisions of Andhra Pradesh Shops & Establishment Act, 1988 which cate....