2017 (12) TMI 771

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....ue involved in both the appeals is identical, therefore both the appeals are being disposed of by this common order. The details of both the appeals are given below: Sl.No. Appeal No. O/o No./Date Demand Penalty 01 160/ST/CHN/10 13/10/25.02.10 Rs.45,63,287 76 & 78 02 210/ST/CHN/11 71/11/13.09.11 Rs.18,55,070 Rs.10,58,613 76 & 77 76 & 77 2. Briefly the facts of the case are that the appellants are providing mandap keeper service, tour operator, health club & fitness center service, dry cleaning service, internet and outdoor caterer service. It was noticed that the appellant was availing Cenvat credit on input services such as telephone charges, security services, rent a cab, management consultancy, courier service and inter....

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....service, any services received in relation to taxable service could be utilized for availing the CCR. He also submitted that since the service provided on output service in respect of taxable and non-taxable service being the same and the administrative infrastructure relating to the said services being the same, the services availed by the appellant are in connection with the provisions of various taxable services on which service tax is duly paid and hence clarified to be input service for the purpose of CCR, 2004. He further submitted that services received from Indian Hotels is in the nature of management consultancy service and not business auxiliary/support service. He further submitted that Indian Hotels had classified the service un....