TaxTMI 
TaxTMI 
2021 (8) TMI 875
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....Rs. 18,75,083/- (Rupees Eighteen Lakhs Seventy Five Thousand and Eighty Three only) on five input services. Briefly the facts of the present case are that the appellant is primarily engaged in the business of providing taxable services namely Business Support Services and others. They had availed cenvat credit of Rs. 1,40,76,543/- (Rupees One Crore Forty Lakhs Seventy Six Thousand Five Hundred and Forty Three only) on account of Business Support Services, Cleaning Services, Event Management Services, Facility Management Services, Hotel, Inn, club and Guest House Services, Real Estate Agent Services, Works Contract Services, Mandap Keeper Services, Accommodation in Hotels for the period of April 2015 to June 2017. On the basis of audit, a sh....
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....977 Total 18,75,083 2. Heard both the parties and perused the records. 3. Learned CA for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts, documentary evidence and the binding judicial precedent. He further submitted that the impugned services on which the cenvat credit has been denied has been held to be input services by various decisions of the Tribunal. He referred to Mandap Keeper Service and submitted that the said service falls in the definition of 'input service' as provided in Rule 2(l) of Cenvat Credit Rules, 2004. He submitted that Mandap Keeper Service is used for organizing the event by the company for official or business func....
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....f "input services" are in relation to the output services rendered by the company. For this, he relied upon the following decisions: a. Red Hat India Pvt. Ltd. Vs. Principal Commissioner of S.T., Pune - 2016 (44) S.T.R. 451 (Tri.-Mumbai) b. Alliance Global Services IT India (P) Ltd. Vs. C.C.E & S.T., Hyderabad-IV c. J.P. Morgan Services (I) Pvt. Ltd. Vs. Commissioner of S.T., Mumbai 3.3 As far as Event Management Services are concerned, the learned CA submitted that these services were obtained in relation to business promotion and team building activities and are used to plan interaction with employees' senior leadership of the company and used primarily for employee motivation and welfare measures. These serv....
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....e refund claim before the lower authority and the lower authority has already sanctioned the refund of Rs. 10,17,414/- (Rupees Ten Lakhs Seventeen Thousand Four Hundred and Fourteen only) for the input services for which the credit has been denied in the present case. He further submitted that while granting the refund, the lower authority has verified the various invoices and sanctioned the refund under Mandap Keeper Services to the tune of Rs. 9,42,774/- (Rupees Nine Lakhs Forty Two Thousand Seven Hundred and Seventy Four only), Works Contract Service to the extent of Rs. 69,662/- (Rupees Sixty Nine Thousand Six Hundred and Sixty Two only) and Facility Management Services to the extent of Rs. 4,978/- (Rupees Four Thousand Nine Hundre....
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....of Rs. 1,43,53,520/- (Rupees One Crore Forty Three Lakhs Fifty Three Thousand Five Hundred and Twenty only) was issued. After verification by the Additional Commissioner, cenvat credit of Rs. 1,08,18,980/- (Rupees One Crore Eight Lakhs Eighteen Thousand Nine Hundred and Eighty only) was allowed and cenvat credit of Rs. 32,57,563/- (Rupees Thirty Two Lakhs Fifty Seven Thousand Five Hundred and Sixty Three only) was held to be ineligible and demanded along with interest and penalty. Thereafter, the Commissioner during the appeal proceedings has allowed the cenvat credit on certain input services to the tune of Rs. 13,82,480/- (Rupees Thirteen Lakhs Eighty Two Thousand Four Hundred and Eighty only) and rejected the cenvat credit of Rs. 18,75,0....