AI Drafter 
TaxTMI 
TaxTMI 
2018 (6) TMI 194
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....ugned order and the facts are identical, therefore, both the appeals are being disposed of by this common order. 2. Briefly the facts of the case that the appellants are engaged in the activity of providing cellular phone service falling under category of 'Telecommunication Service'. The appellant is registered with Service Tax Department under the category of 'Telecommunication Service', 'Goods Transport Agency', 'Intellectual Property Rights', 'Business Support Service', 'Sponsorship Service', 'Transport of Goods by Air', 'Business Auxiliary Services' and 'Banking and Financial Services'. The appellants are also taking credit of service tax paid in utilizing various input services used in the provision of their output services. During internal audit as well as CERA Audit, it was observed that the availment of CENVAT credit on certain services is not proper as such services considered as input service for the nature of output services provided by the appellant. It is contended by the department that input services such as restaurant service, event management service, renting of immovable property service, management, maintenance or repair service, health management service, ser....
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....e input services fall in the definition of 'input service' under Rule 2(l) of CENVAT Credit Rules, 2004 inasmuch as the same are not availed for personal use or for personal consumption by an employee and are instead directly connected with the output services of the appellant. He further submitted that all these input services have been held as input services by various decisions having nexus with the output service and the same is given in the tabular form below:- SL. No. INPUT SERVICE AMOUNT INVOLVED (RS) NEXUS 1. Restaurant Service 46,870/- These services relate to the activity of organizing seminars and conferences for the purposes of advertisement, marketing and are activities having a direct impact on the output service of the Appellants. The expenditure incurred is purely for official purposes and not for personal use of the employees. The invoices raised by Taj West End, Royal Orchid, Taj Residency, Leela Palace etc., is to the extent of organizing the seminars accompanied by food facilities provided during these seminars. 2. Event Management Service 5,15,979/- 3. Event Manageme....
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....issioner of Cus., C. Ex. & S.T., Noida 2017 (48) S.T.R. 129 (Tri. - All.) 6. Air Travel Service/Transportation Service 26,624/- These are purely in the nature of expenses relating to travel of employees for business purposes. What is excluded from the definition of input service is travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee. Therefore, the exclusion is not a blanket exclusion and travel in the course Robert Bosch Engineering and Business Solutions Ltd v. Commissioner of Central Excise, Customs and Service Tax 2018-TIOL-1003- CESTAT-Bang Megma Design Automation (I) Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore 2015 (40) S.T.R. 800 (Tri. - Bang.) CCE Vs. Fine Care Biosystems 2009 (16) STR 701 (Tri-Ahm) of business is not covered by the exclusion. In so far as documentary evidence is concerned, the air ticket based on which credit is availed will indicate only name o....
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..../2018 is concerned, CENVAT credit of Rs. 19,27,869/- has been denied on the ground that the documents submitted by the appellant claiming to be cenvatable documents does not provide for certain details like the name of the service provider, their registration number, amount paid, and further the ground of rejection was that the credit has been availed without support of relevant documents which is in contravention of Rule 9 of CENVAT Credit Rules, 2004. The learned counsel for the appellant submitted that in this appeal, the appellants have availed the credit on the banking services on the strength of valid documents as prescribed in the Rules and there is no irregularity as pointed out by the department. The appellant has tabulated the following details explaining the bifurcation and description based on which the credit has been availed on banking services. Sl. No. Nature of Expense ST Amount (Rs.) Description 1 Amex CC Charges 29,458 These are the charges which bank is debiting on swipe of cards (Debit/credit) for making payment. For example, Rs. 100 paid by customer by AMEX card, bank will charge say ....
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....cluding a non-banking company, or any other body corporate or [any other person], providing service [to a person], in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but containing other information in such document as required under this sub rule;].... 8.2 It is his further submission that Rule 4A provides special relaxation and this was considered in the case of Prudential Process Management Services India Pvt. Ltd. vs. Commissioner of Service Tax: 2016-TIOL-287-CESTAT-MUM. and the same was fortified in the case of M/s. Vodafone Essar Spacetel Ltd. vs. Commissioner of Central Excise: 2016-TIOL- 249-CESTAT-KOL. Learned counsel further submitted that in this case also the entire demand is barred by limitation and the allegation of suppression and mis-declaration is not sustainable in the case of subsequent show-cause notice on the same issue relating to the same period and in support of this submission, he relied upon the following decisions: * Commissione....