2018 (7) TMI 182

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....LE MEMBER (TECHNICAL) Shri T.Chandran Nair (Advocate) for the Appellant Shri Mohd.Altaf (Asstt.Commr.) (AR) for the Revenue ORDER Per Mrs.Archana Wadhwa : The appellants are engaged in 'Hospitality Services' and are duly registered with the Service Tax department. They are discharging their Service Tax liability after availing Cenvat credit paid on various services utilized by them ....

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....ices provided by IHCL were "Franchisee Services" in which case they were not entitled to avail the entire credit of the Service Tax paid by the Service provider, but the credit should have been availed only to the extent of 20% in terms of Rule 6(3) of Cenvat Credit Rules. 3. We find that the issue now stand decided at the end of IHCL also as also at various recipient hotels. In the case of Pie....

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....nd to the extent of Rs. 17,00,331.00 stands confirmed against the appellant under the category of "Mandap Keeper Services". Ld.Advocate appearing on behalf of the appellant explains that they have paid Service Tax on the said services after availing 60% abatement and without availing any Cenvat Credit. However, he submits that apart from providing "Mandap Keeper Services" which included "Hall Hire....

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....atter to the original adjudicating authority for verification of the appellant's claim. Further a demand of around Rs. 16.90 Lakhs is confirmed on "Shop and Showcase Rental", "Business Center Income" and "Health Club Services". Ld.Advocate submits that they have already discharged their tax liability on the said services by including the same in the value of "Banquet, Internet and Beauty Parlour S....