TaxTMI 
TaxTMI 
2022 (3) TMI 1168
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....on other input services for absence of nexus is assailed in these appeals. 2. Facts of the case, in a nutshell, is that Appellant is engaged in export of 'Business Support Services' like Accounting, Human Resources and Advisory services to overseas client and for the period from October, 2014 to March, 2016 CENVAT credit on renting of immovable property, Restaurant services, Accommodation services, General Insurance & Auxiliary services, Photography services, Air Travel Agent, Maintenance and Repair Service and Telecommunication service were held to be non-admissible, for which refunds sought by Appellant were denied to it. Those orders attain finality in the appeal preferred by the Appellant before the Commissioner (Appeals). 3. Duri....
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..... Commissioner of Central Excise, Noida [2017 (10) TMI 1123- CESTAT ALLAHABAD], to establish that CENVAT credit is also admissible on premises that had been registered subsequently. 4. While relinquishing Appellant's claim on refund against CENVAT credits accrued in its favour towards Maintenance and Repair service, Telecommunication service and other services as the amounts were too meger, he pointed out that for the rest of the services like Accommodation services, Photography services, Air Travel Agent, General Insurance & Auxiliary services the grounds of rejection stated in the Orders-in-Original and Order-in-Appeal were primarily of none establishment of nexus between input services and output services despite the fact that post am....
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....eals) is uncalled for. 6. I have perused the case record and found that denial of credit on renting of property was denied by the Commissioner (Appeals) by referring to the invoices, in which 3 different address are mentioned (para 6.1 at page 3 of his order) apart from the registered address at 7th Floor, Tower C, LBS Marg, Vikhroli (West). Learned Counsel for the Appellant took strain to explain that those invoices were raised in the Appellant's company old name and both Ms. Kavita S. Nichani as well as Ms. Jharna V Narang, whose names appear in the invoices, were landladies. He also pointed out that Order-in-Original at page 26 of the appeal memo in its first line referred the earlier name of the Appellant company and the same i....
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....ons are provided under its sub clauses but as can be read from the definition reproduced above, those are not absolute exclusion but are conditional exclusions that has a link to specific purpose of availment and in the context of the issue under dispute before this Bench, it remains confined to sub Clause (c) on the categories namely outdoor catering service, travel benefit, membership of club etc., which when used primarily for personal use or consumption by the employees are to be excluded from availment of credits on those expenditures by the manufacturer. To put it in another way, outdoor catering or club membership or travel expenses as such would not disentitle a manufacturer to avail CENVAT credits on those expenses unless it fails ....
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....led for business purposes. As can be seen from the order passed by the learned Commissioner (Appeals), arguments were led in that direction like Air Travel services and Hotel Accommodation services were taken for attending meetings/conferences/seminars with various clients of the company and for annual meetings etc. but as could be seen from the last para of point 6.4(b) of the order passed by the learned Commissioner (Appeals), he had distinctly observed that relevant documentary trail, and not invoices alone, can establish the purpose of use of the services if for personal or business. This being the facts on record, it would be just and proper to remand the matter to the Commissioner (Appeals) for such examination of additional proof con....