2018 (3) TMI 774

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..../41907/2014, ST/41908/2014, ST/41909/2014, ST/41910/2014 - FINAL ORDER No. 40658-40671 / 2018<br>Service Tax<br>Ms. Sulekha Beevi C.S. Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri Rabeen Jayaram, Advocate For the Assessee Shri K. Veerabhadra Reddy, JC (AR) For the Revenue ORDER Per Bench The MA filed by Revenue for change of cause title is allowed. 2. The issue arising ....

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.... the case of credit availed on Event Management Services, Renting of Immovable Property services for car parking and credit availed on debit notes rejection of refund was upheld. The assessee aggrieved by such rejection, has filed appeal Nos.ST/41609-41612/2014, ST/41614-41617/2014. The department has come in appeals before the Tribunal aggrieved by the order of Commissioner (Appeals) who allowed ....

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....d. Counsel argued that debit notes were issued to supplement the payments made by the service provider subsequently; that such documents are considered to be valid documents for availing credit and he relied upon the decision in the case of Ad-Magnum Packaging Pvt. Ltd. Vs CCE - 2017 (346) ELT 142 (Tri.-Del.). Ld. Counsel also pointed out that the Commissioner (Appeals) has observed that such debi....

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....arking was availed for the purpose of giving parking facilities to the employees as well as the management. The denial of credit stating that these services do not have nexus with the output services provided is not justified. We find that the Tribunal in the case of Ultra Tech Cement Ltd. Vs CCE - 2011 (22) STR 289 (Tribunal) has held that prior to 1.4.2011 since the services availed in the cours....