2019 (4) TMI 125

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....dvocate For the Respondent : Shri L. Nandakumar, AC (AR) ORDER The issue involved in both the appeals being common, they were heard together and are disposed by this common order. 2. On behalf of the appellant, ld. counsel Shri Joseph Prabhakar appeared and argued the matter. The issue involved in both these appeals is disallowance of CENVAT credit on event management service, maintena....

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....s, ld. counsel submitted that during the time of flood that had occurred in November 2016, the houses of the employees were submerged in water and they could not go back to their residence for almost ten days. The company had to provide bet sets and bed sheets to them. That these items were taken on rent and the supplier had collected service tax from the appellant. Such provision is related to th....

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.... regard to lab testing of food in the canteen is not contested by the appellant and therefore the demand in respect of such services is upheld. 5.2 The event management services were availed by the appellant for conducting the annual day function. The appellant is a BPO service provider and have to undertake such events as per the circular and instructions issued by the higher officers. In the ....

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....mitted that the appellant would be able to furnish documents to substantiate that these are used for providing output services. Taking into consideration the plea of the appellant's counsel, I am of the view that the issue has to be remanded to the adjudicating authority who shall reconsider the issue after giving the appellant an opportunity to furnish evidence and for personal hearing. Ordered a....