2018 (5) TMI 553

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....Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for the Respondent. The present appeal is arising out of Order-in-Appeal No. NOI/SVTAX/OOO/APPL-1/04/2015-16, dated 17-4-2015 passed by Commissioner of Central Excise (Appeals-I), Meerut. 2. The brief facts of the case are that appellants were providing taxable service under the category of 'Management Consultant Services', ....

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....in the premises of the Hotels/ Restaurants were availed. Cenvat credit in respect of Hotels/ Restaurants services where only lunch/ dinner/ food was supplied but the premises of the Hotels/Restaurants was not provided was denied holding that serving of lunch/ dinner/ food was not input service. Further in respect of the invoices which did not have the address of the appellant, Cenvat credit was di....

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....rovided by Hotels/ Restaurants, it does not become input service, is not tenable in law. 4. Heard the Ld. AR for Revenue, who has supported the impugned Order-in-Appeal dated 17-4-2015. 5. Having considered the rival contentions and on perusal of the records, I am inclined to accept the contention of the Ld. Counsel for the appellant that it cannot be presumed that unless the facility of pre....