2021 (3) TMI 627

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....t-a-Cab Operator's Service. VI. Tour Operator Service. VII. Travel Agent Service. VIII. Renting of Immovable Service IX. Convention Service. X. Company Secretary Service. XI. Steamer Agent Service. XII. Telecommunication Service. 1.1 The Learned Commissioner (Appeals) in the impugned order disallowed the credit in respect of above Services mainly on the ground that the appellant could not establish the nexus between the said services and appellant's manufacturing/business activity. The Learned Commissioner (Appeals) in respect of some services allowed the Cenvat Credit in principle but due to non-availability of invoice/ledger invoice rejected the Cenvat Credit. 2. Mrs. Di....

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....CE, RAJKOT [FINAL ORDER NO.A/11288/2017 dated 27th February, 2017] • HINDUSTAN PETROLEUM CORP. LTD. v C.C.Ex., C.&S.T. VISHAKHAPATNAM [2017 (47) STR 136 (Tri.-Hyd.)] • MANHATAN ASSOCIATES (I) DEV. CENTRE PVT.LTD. v. C.S.T. BANGALORE [2017 (5) G.S.T.L. 99 (Tri.-Bang.)] 3. On the other hand Shri Sharad Airan, Learned Assistant Commissioner (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He further submits that since the appellant could not provide the evidence of having nexus between the services and appellant's manufacturing/business activity, the learned Commissioner (Appeals) has rightly denied the Cenvat Credit. 4. I have carefully considered the ....

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....¢ Principal Commissioner v. Essar Oil Ltd. [2016 (41) S.T.R. 389 (Guj.)] @ pp 45-47 • C.C.Ex., Raipur v.BeekayEngg. & Castings Ltd. [2009 (16) S.T.R. 709 (Tri. - Del.)] @ pp. 48-50 • Essar Oil Ltd. v. CCE, Rajkot [Final Order No. A/10039/2016 dated 15th January, 2016] @ pp. 51-54 2 Renting of Immovable Property (Rs. 12,36,000) representative/sample copies of invoices are @ pp. no. 160-161 These services pertain to service tax paid by the output service provider towards the office premises provided to the company on rent. These office premises are being used for carrying out its business activity viz. procurement, marketing, auditing, accounting etc. Case Laws: • Adani Port & Special Eco....

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.....R. 383 (Tri. - Mumbai)]@ pp 39- 44 • Hindustan Petroleum Corp. Ltd. v.C.C.Ex., C. & S.T., Visakhapatnam [2017 (47) S.T.R. 136 (Tri. - Hyd.)]@ pp 72-76 • Manhattan Associates (I) Dev. Centre Pvt. Ltd. v. C.S.T. Bangalore [2017 (5) G.S.T.L. 99 (Tri. - Bang.) @ pp. 77 - 82 5 Airport Civil Enclave (Rs. Rs. 82,203) representative/sample copies of invoices are @ pp. no. 123-132 - The said service is received in connection with its private aircraft which is used for travel of employees, consulting engineers, business clients etc. connected with the manufacturing activity and business of the company. Case Laws: • Reliance Industries Ltd. v. Commissioner Of C. EX. & S.T., LTU, Mum [2016 (45) S.T....

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....ve/sample copies of invoices pertaining to the said service are @ pp. no. 156-157 - The said service pertains to operation of industrial canteens which are located in its Refinery. In terms of the provisions of the Factory Act, it is mandatory for certain factories to provide an industrial canteen within the factory premises. Case Laws: • Adani Port & Special Economic Zone Ltd. v. C.S.T., Ahmedabad [2016 (42) STR 1010 (Tri.-Ahmd)]@ pp 6-38 • Reliance Industries Ltd. v. Commissioner Of C. EX. & S.T., LTU, Mum [2016 (45) S.T.R. 383 (Tri. - Mumbai)]@pp no.39-44 • Essar Oil Ltd. v. CCE, Rajkot [Final Order No. A/10039/2016 dated 15th January, 2016] @ pp. 51-54 9 Mandap Keeper (Rs. 3,503) ....