2019 (4) TMI 177

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....sent appeal has been filed by Revenue from the order in appeal no. NVK/03-04/RGD/2018 dated 19.01.2018 passed by the Commissioner, CGST & CX, Raigad by which the learned Commissioner allowed the appeal filed by the respondent herein by relying upon the order of this Tribunal in the matter of Axis Bank Ltd. Commissioner of Service Tax, Mumbai reported in 2017(3) GSTL 427(Tri-Mum) and set aside the ....

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....been relied upon by the learned Commissioner while passing the impugned order, has not been accepted by the department and they have filed appeal before the Hon'ble High Court of judicature at Bombay against the said order. 4. I have gone through the order of this Tribunal in the matter of Axis Bank Ltd. (supra). The relevant paragraph of the said decision is extracted as under: "xxx xxx ....

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.... law, as this Tribunal in the case of Gateway Terminals (I) Pvt. Ltd. - 2015 (39) S.T.R. 1027 (T) has clearly held that Cenvat credit of service tax paid on the services of real estate agent who help in finding residential accommodation for their employees is permitted, as also the decision of the Tribunal in the case of Toyota Kirloskar Motors P. Ltd. - 2017 (47) S.T.R. 106 (T). In view of this w....

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....izing get together to attract more capital from these high network clients. In our view the Cenvat credit taken/availed by assessee-appellant of service tax paid for event management services cannot be denied. This issue is also settled by the Tribunal in the cases of Oceans Connect India Pvt. Ltd. - 2016 (46) S.T.R. 858 (T) and John Deeree India Pvt. Ltd. - 2016 (41) S.T.R. 990 (T). 4.3 In vie....