TaxTMI 
TaxTMI 
TaxTMI 
2021 (3) TMI 627
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.... 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. Dimple Gohil, Learned Counsel appearing on behalf of the appellant submits that in respect of all these services, the invoices were....
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....ANGALORE [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 submission made by both the sides and perused the records. I find that the lower authority has denied the credit on the ground that either there is no nexus between the service and the appellant's manufacturing activity/business activity or in some cases....
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....ting 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 Economic Zone Ltd. v. C.S.T., Ahmedabad [2016 (42) STR 1010 (Tri.-Ahmd)]@ pp. 6-38 * (Hindustan Coca-Cola Beverages Pvt Ltd. v. Commissioner of Central Excise, Chennai [2019 (5) TMI 251 - CESTAT Chennai] @ pp 57-63 3 Telecommunication Service (Rs. 7,00,014) representative/sample copies of invoices are @ pp. no. 162-163 The ....
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....eived 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.R. 383 (Tri. - Mumbai)]@ pp.39-44 * Adani Port & Special Economic Zone Ltd. v. C.S.T., Ahmedabad [2016 (42) STR 1010 (Tri.-Ahmd)]@ pp. 6-38 6 Authorized service station (Rs. 1,921) representative/sample copies of invoices pertaining to the said service@ pp. no. 133- 134 The said service is used for servicing of company owned vehicles which are used by the employees for their official travel for carrying out their official responsibilit....
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....TU, 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) representative/sample copies of invoices are @ pp. no. 154-155 - The said service is rendered by the hotel used by the company for the purpose of conducting interviews for recruitment of employees and for business conferences held with its business associates Case Laws: * Adani Port & Special Economic Zone Ltd. v. C.S.T., Ahmedabad [2016 (42) STR 1010 (Tri.-Ahmd)] @ pp no.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 10 Steamer agent (Rs. 34,240) represe....