2019 (4) TMI 177

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 order passed by the Adjudicating Autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er 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 xxx 4.1 As regards the service tax paid on the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....als (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 we hold that Cenvat credit availed by appellant is co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 view of the foregoing and authoritative judicial pronouncem....