TaxTMI 
TaxTMI 
2019 (1) TMI 1425
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....velopment Authority (hereinafter called JDA). To display advertisements, it was necessary for them to acquire space and time rights of advertisement display from JDA which was contingent upon providing and maintaining certain civic amenities; erecting kiosks, etc.; providing and maintaining escalator -elevators, maintaining the roads; making security arrangements etc. for JDA. These services were to be provided to JDA on BOT i.e. build, operate and transfer basis. To provide all these services to JDA, the appellant sub-contracted all these works to sub-contractors and incurred expenses on maintenance of road and beautification of road service; security service, supply; installation and commissioning of escalators/elevators; fabrication, ere....
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....he expression "activities in relation to business" postulates activities integrally connected with the business of the assessee. He also relied upon case law in Rane TRW Steering Systems Pvt. Ltd. [2010] (19) S.T.R.-251(Tri.-Chennai) in support that that definition of input service is wide and the impugned services are activities related to their business of providing output service. On the other hand the learned DR has argued that the input service credit on impugned services is not available for the reason that if the appellant had paid the consideration money to the JDA for obtaining "space or time for advertisement", the appellant would not become eligible for availing of the Cenvat credit because no such service tax was paid by the JDA....
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....sements rights were inalienable requirement for displaying the advertisements and any service undertaken to obtain these rights was integrally connected with providing the output service of advertisement agency. Thus, we have no doubt to hold that the impugned service obtained from the sub-contractors were input services used for proving the output taxable service of advertisement agency. It has no relation with the fact whether or not JDA has discharged any service tax on space and time rights of advertisement. This reasoning of the learned DR does not hold ground for another reason because the JDA, inter-alia, is not into the business of earning income from advertisement rights but they are in fact of performing the public service of prov....
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....ice. He further argued that all these documents were merely procedural irregularities and substantial benefit could not be denied on procedural irregularities in terms of case law in Dhampur Sugar Mills Ltd., Vs. CCE- 2010 (260) E.L.T. - 106(Tri.-Del.), Hindustan Coca-cola Beverages Pvt. Ltd. - 2009 (242) E.L.T. - 45(Tri.-Mum.) and BSNL Vs. CCE 2012 (28) S.T.R.-624 (Tri.-Chennai). He further argued that the whole demand was time-barred as the appellants have filed ST-3 returns regularly showing availment of Cenvat credit. 5. We have carefully examined the availability of Cenvat credit on the basis of documents issued by the DMRC we find that the substantial particulars i.e. name and address of the service provider, service tax registrati....