2018 (11) TMI 1718

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....r Service", defined under the Finance Act, 1994. For providing such taxable services, the appellant got itself registered with the Service Tax department. The appellant avails CENVAT Credit of service tax paid on the input services used for providing those output service. During the period between October, 2007 and March 2013, the appellant had availed CENVAT Credit on various taxable services, including the service tax paid on repair and maintenance of staff quarters, expenses incurred towards staff welfare services, travelling expenses, membership fees etc. Availment of CENVAT Credit on those services were disputed by the department on the ground that such services have no nexus with the output service provided by the appellant and thus, ....

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....ocate has relied upon the following decisions rendered by various judicial forums:- (a) Axis Bank Ltd. v. CCE- 2017-TIOL 3867-Cestate (b) Xilinx India Technology Services (P) Ltd. - 2016 (44) STR 129 (c) Commissioner of Central Excise v. Greaves Cotton Ltd. 2010 (20) STR 703 (d) Commissioner of Central Excise v. Lupin Ltd. - 2012 (285) ELT 221 (Tri.) 4. On the other hand, learned D.R. appearing for Revenue submits that the disputed services are not conforming to the definition of input service and thus, the appellant should not be eligible for the Cenvat benefit. He further submits that to support itsclaim that the disputed services should qualify as input service, the appellant did not produce any evidence before the original....