2019 (4) TMI 1083

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Heard both sides. This is an appeal filed against OIA No.MKK/658-660/RGD APP/2017-2018, dt.27.03.2018, passed by CCE & ST (Appeals) Raigad. 2. Briefly stated the facts of the case are that the Appellants are engaged in providing taxable services and accordingly while discharging the service tax on the services and availed CENVAT Credit on various input services including renovation, repair se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....outset, the learned Advocate Shri S.R. Nair for the Appellant submits that the interior design work and floor insulation work have been carried out in a routine manner for repair, maintenance of premises from where the taxable output services have been rendered by the Appellant. It is his contention that before and after amendment to the definition of 'input service', credit on repair and renovati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 383 (Tri-Mum). He also submits that the expenses incurred in relation to the hostel stay charges related to the visit of employees as deputed by the Company for discharging various professional works with regard to providing output services. Hence, the service tax paid on hotel charges is admissible as Credit. He submits that the learned Commissioner has not examined the relevant invoices in arri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edit of service tax paid on input services viz. 'floor insulation work' & 'interior design work' and 'hotel charges' for the relevant period involving a total credit of Rs. 10,84,179/- and Rs. 12,58,337/-. It is the contention of the Appellant that on the basis of the sample invoices produced, the learned Commissioner has wrongly concluded that the floor insulation work relates to civil structure ....