2018 (4) TMI 1169

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....missioner (AR) for respondent The issue in this appeal filed against order-in-appeal no. SK/12/LTU/MUM/2017-18 dated 22nd May 2017 of Commissioner of Central Excise (Appeals), LTU, Mumbai-I, pertains to denial of CENVAT credit availed on certain input services on the ground that appellant, M/S Tata Consultancy Services Ltd, was not able to establish the nexus with the output services. The dispu....

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.... station&#39; on which an amount of < 3,550/- has been availed. 3. It is the contention of the Learned Counsel for appellant that these services were used in relation to their business activity who explained that &#39;cleaning activity services&#39; were outsourced to M/S Welcome Support Services. and Pride Hotel for maintenance of their guest-house that was used for housing of its personnel on....

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....e. 6. On mandap-keeper services, it is the submission of Learned Counsel that the premises hired for conferring awards on star performers cannot be alienated from the scope of business activities. Reliance is placed upon the decision of the Hon&#39;ble High Court of Karnataka in Toyota Kirloskar Motor Pvt Ltd v. Commissioner of Central Excise, Bangalore [2011 (24) STR 645 (Kar.)] based on the p....

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....ner of Service Tax, Bangalore v. Yodlee Infotech (P) Ltd [2015 (39) STR 695 ((Tri.Bangl)] which allows availment of CENVAT credit. 9. On repairs and maintenance service, the decision of the Hon&#39;ble High Court of Karnataka in Commissioner of Central Excise & Service Tax v. Mangalore Refinery & Petrochemicals Ltd [2016 (42) STR 6 (Kar.)] has been cited by the Learned Counsel for appellant. On....