2022 (11) TMI 1006

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....C(AR) for the respondent ORDER This appeal has been filed assailing the order dated 19.09.2019 passed by the Commissioner of GST & CX (Appeal)- I, Mumbai Zone disposing of the Appeal filed by the appellant by reducing the amount of disallowed Cenvat Credit from Rs.22,86,677/- to Rs.2,26,406/- alongwith interest and penalty. 2. The issue involved in the instant Appeal is whether the lower author....

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....ed to the appellant as it's a welfare measure adopted by the appellant for its employees and it has no nexus to the output service. Per contra learned counsel submits that the appellant is engaged in the export of investment advisory service to M/s. Warbug Pincus LLC, New York, USA which is covered under taxable service category and the appellant uses various input services for export of its outpu....

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....d in the books of accounts and in Cenvat credit register post 01.04.2011, which according to me still make the appellant eligible to avail the Cenvat credit and my aforesaid view find support from the decision of this Tribunal in the matter of M/s. Mediacom Media India Pvt. Ltd. vs. CC,CGST, Mumbai East; 2019(10)TMI 690- CESTAT Mumbai. Even the circular dated 29.4.2011 issued by the Government cla....

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.... amount which pertains to air travel service has to be deducted from the total amount of Rs.1,66,860/- as Air travel service has already been allowed by the Authority below. Once the amount of air travel service is deducted from the total amount of Rs.1,66,860/- then only Rs.1,837/- remains under the head outdoor catering service. Now I have to see whether the appellant is eligible to avail the cr....