TaxTMI 
TaxTMI 
2017 (7) TMI 348
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.... on the following: 1) DG Rent on which service tax is paid 2) Telecommunication Services 3) Manpower Recruitment Agency Services 4) House Keeping Services 5) Professional/Management Consultant Services and 6) Installation, Testing and Commissioning Services of Bio-metric Attendance System. 4. The First Appellate Authority in the impugned order in paragraph no. 06 has specifically recorded why the adjudicating authority findings are incorrect on these services. I reproduce the same: Sl. No. Disputed input service/Credit & Refund INR involved Appellant's contentions Finding by Commissioner (Appeals) (1) (2) (3) (4) 2 DG Rent listed at Sl.Nos.9-14(Rs.18,540) of the Table under Para 6 of the impugned order, on the ground that....
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.... Motors [2010 (20) S.T.R. 800 (Tri-Bang)], MEGMA DESIGN AUTOMATION (I) PVT LTD., Versus COMMR. OF S.T., BANGALORE [2015 (40) S.T.R. 800 (Tri-Bang)]. Denial of credit/rejection of refund in respect of Sl.Nos.72-81 of the Table under Para 6 of the impugned order, to the extent of Rs. 16,679, legally not sustainable, and set aside with consequential relief. 6 Services listed at Sl.Nos.82-84(Rs.5,456) of the Table under Para 6 of the impugned order, on the ground that the description of the service is not provided on the tax invoices The service actually received is in relation to recruitment of personnel; that MRA is eligible for credit/refund. Omission of description on the invoice is a curable defect, and credit cannot be denied, as held....
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....ion of refund in respect of Sl.Nos.85, 93, 97 of the Table under Para 6 of the impugned order, to the extent of Rs. 16,307, legally not sustainable, and set aside with consequential relief. 9 Professional/Management Consultant services listed at Sl.Nos.87, 88, 91, 92, 95 & 96(Rs.2,12,658) of the Table under Para 6 of the impugned order, on the ground that the services had no nexus with the output service Services received from M/s Metier Advisory Services Private Limited, towards maintenance of books of accounts, payroll processing, statutory compliances essential for the business. Legal and Accounting services are specifically included in the definition under Rule 2(l) of CCR 2004. The consumption of the impugned service clarifies the ....