TaxTMI 
TaxTMI 
TaxTMI 
2018 (6) TMI 194
X X X X Extracts X X X X
X X X X Extracts X X X X
....erefore, 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, service expenditure incurred on salary in respec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vice' 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 Management & Restaurant Service 20,91,931/ - 4. Credit in respect of Indian Hotels 12,360/- Relied upon case laws for all the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rsonal 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 of the employee and not the fact whether the travel is for official or personal consumption of the employee. Principal Commissioner Vs Essar Oil Ltd. 2016 (41) S.T.R. 389 (Guj.) John Deere India Pvt. Ltd. Vs. Commissioner of C. Ex., Pune-III 2016 (41) S.T.R. 990 (Tri.Mumbai) Xilink India Technology Services Vs. C.C., C. Ex. & S.T., Hyderabad- IV 2016 (43) S.T.R. 438 (Tri. - Hyd.) 7. Apartment Maintenance Service 773/- This activity also relates to maintenance of the area used for hosting business gathe....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 Rs. 2 and remit us Rs. 98. For this Rs. 2 transactions, the Appellants get a report from bank through e-mail wherein bifurcation of charges will be mentioned and on the basis of which credit is taken. Sample copy enclosed with Synopsis. 2 Axis Bank CC Charges 58,270 3 Citi Card Charges 4,70,062 4 ICICI Bank charges 35,154 5 Cash pick charges 39,627 This relates to service tax charged on charges levied by authorized partner (Citibank) towards cash/cheque collection done from Appellants stores and other touch points. These charges are directly debited to the &n....