TaxTMI 
TaxTMI 
2018 (1) TMI 111
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....nt Shri Utkarsh Malviya & Natasha Sarkar (Advocate) - for Respondent ORDER Per: Anil Choudhary The Revenue is in appeal against allowing of Cenvat credit with respect to Pantry Boy Service/Catering Service and Event Management Services. 2. The brief facts are that the respondent is a provider of taxable services under various heads. They in the course of providing output services, a....
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....hat these have been engaged for Cleaning Services and Housekeeping and the same qualifies as input services as maintaining a clean office environment is essential for providing output services. Reliance was placed on the ruling of this Tribunal in CCE Vs International Combustion India Ltd. - 2016 (44) S.T.R. 110 (Tri.-Mumbai). 3. The Revenue have raised the ground that "Event Management Service....
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...., clients and during meetings and working hours. The same is nothing but Manpower Recruitment and Supply Services. In this regard, it is contended that Manpower Supply Service is admissible in the case of supply of manpower for output operations of the respondent, which has nexus with the export of IT/ITES Services. Under the facts and circumstances there being no direct link of the services in pr....
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....bunal observed that such services are covered in the definition of Input Services for the purpose of allowing credit of Service Tax as the definition under Rule 2(l) of CCR is very wide. The said definition covers both services utilized directly or indirectly, in rendering of output or Output Services. 5. Having considered the rival contentions, I find that the Learned Commissioner (Appeals) ha....