2018 (3) TMI 995

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....er (AR), For the Appellant Shri N. Anand, Advocate, For the Respondent Per : S.S GARG The Revenue has filed the present appeal against the impugned order dated 28.11.2016 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the cenvat credit on various input services viz. Club Services, Tours and Travel Services, Sodexho passes, Rent-a-Cab Service and Credit....

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....ed to M/s. Turn on, which the Department alleges is irregular. In addition to the above, the Department has demanded service tax under the category of Renting of Immovable Property Services rendered by appellant and the demand has been confirmed to the extent of Rs. 3,31,084/- (Rupees Three Lakhs Thirty One Thousand and Eighty Four only). There is another issue of short payment of service tax to t....

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....t the impugned order is not sustainable in law to the extent of allowing cenvat credit on input services viz. Club Services, Tour and Travel Services, Sodexho passes, Rent-a-Cab Service and Credit Card Services. He further submitted that these services are not directly related to the output service rendered by the assessee and therefore, they do not fall in the definition of 'input service'. 4.....

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....ave been held to be input service by various decisions of this Tribunal. In support of his submission, he relied upon the following decisions: a) Reliance Industries Ltd. V. CCE - 2016 (49) STR 383 (Tri.-Mum.) b) ARM Embedded Tech Pvt. Ltd. V. CCE - 2016 (45) STR 133 (Tri.-Bang.) c) Pam Pharma & Allied Machinery Co. P Ltd. V. CCE - 2016 (42) STR 757 (Tri.-Mum.) ....