2019 (3) TMI 1386

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i L. Nanda Kumar, AC (AR) ORDER Brief facts are that the appellants are engaged in providing services under Information Technology Software Services, Maintenance and Repair Services and Man-power Recruitment or Supply Services. Show-cause notice was issued proposing to disallow the credit on Outdoor Catering Services, Rent for Car Parking, Subscription for Global Tender Information and certa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thdrawal 4 Rent 5,493 Invoice note readily traceable 17-24 Rent 46,480 Branch not included in Chennai registration 25 Lunch 1,159 Invoice note readily traceable 30 Lunch 920 Invoice note readily traceable 33-36 AMC 12,802 Branch not included in Chennai registration   Total 66,854   He submitted that the appellants....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... balance credit of Rs. 1,49,840/- is with regard to Outdoor Catering Services, Rent for Car Parking, Subscription for Global Tender Information etc. The period involved in prior to 01.04.2011, when the definition of „input services‟ had a vide ambit as it included phrases "activity relating to business". The Tribunal as well as various High Courts have held that almost all the activiti....