TaxTMI 
TaxTMI 
2023 (8) TMI 1314
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.... services used by them. The Department issued show cause notice on the ground that the input services were not used in relation to the manufacture goods. In the due course, the demands came to be confirmed by the lower authorities. Being aggrieved, the Appellant is before the Tribunal. The authorize representative of the Appellant's company submits that the demand is on account of various inputs services as per the following Table : Description of Service on which on which input credit denied Appeal No.79684/2018 - Period of dispute June to August 2011 Appeal No.76159/2018 - Period of dispute September 11 to May 12 Appeal No.75454/2019- Period of dispute June 12 to May 13 Comments Input denied Input denied ....
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....p; domestic supplier, auditor, Co's own executive etc. HO other services: 38,625.00 77,250.00 69,525.00 Other service include Water supply, Lift service, Generator & security service, Generator & security service, TOTAL(INR) 2,57,623.00 4,39,457.23 1,63,461.00 2. His submissions on various headings under th....
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....r Parking :As described above, the Head Office is carrying on all the business activities of the Appellant. The Appellant is also taking the car parking space on rent for the officials working at the Head Office. Therefore, even this service forms part of the business activities of the Appellant. v) H.O. other Services :At Head Office, the Appellant engages various services towards water supply, lift service, generator and garbage service etc. All these are essential to carry out the business activity at the Head Office. Therefore they are eligible to take the Cenvat credit in respect of such services. 3. The authorized representative of the Appellant submits that all the above services are covered within definition of input ser....
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....) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services,....
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..... Therefore, in this case if any of the demand is on account of input services towards Belt Joining Services were received prior to 01.04.2011, they would be eligible for the Cenvat credit. This fact is required to be verified by the Adjudicating Authority and should be allowed by him in such cases. 8. In respect of the other services namely, Way Bill Generation, H.O Rent, H.O Car Parking and H.O other Services, I find that the input services used are essential for carrying out the business activities of the Appellant. Therefore, I hold that they are eligible for the Cenvat credit only. The appeal to this extent is allowed. 9. Taking into consideration that the Appellant has properly filed Service Tax were Returns showing detail of Ce....