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2019 (4) TMI 177 - AT - Service TaxCENVAT Credit - input services - event management service - Real Estate Agent Service - appeal has been filed by the Revenue on ground that the decision in respondents own case i.e. Axis Bank Ltd. 2017 (3) TMI 874 - CESTAT MUMBAI which has been relied upon by the learned Commissioner while passing the impugned order has not been accepted by the department and they have filed appeal before the Hon ble High Court of judicature at Bombay against the said order - Held that - The issue in the instant matter has been squarely covered by the said decision where it was held that the credit on these services are allowed. It is not the case of Revenue that any stay order has been passed by the Hon ble High Court in the Appeal filed by them against the aforesaid order. Therefore following the decision of this Tribunal as aforesaid there is no merits found in the appeal filed by the Revenue and therefore the same is dismissed. Decided against Revenue.
Issues:
- Appeal filed by Revenue against the order allowing Cenvat credit on input services. - Disputed Cenvat credit on "event management service" and "Real Estate Agent Service". - Revenue's challenge based on a previous Tribunal decision. - Analysis of Cenvat credit eligibility for event management and real estate agent services. - Decision based on the Tribunal's authoritative judicial pronouncements. Issue 1 - Appeal by Revenue: The Revenue filed an appeal against the order allowing Cenvat credit on input services by the Commissioner, which was set aside by the Adjudicating Authority. The Revenue challenged this decision based on a previous Tribunal case and an appeal filed by them against the same. Issue 2 - Disputed Cenvat Credit: The respondents availed Cenvat credit on "event management service" and "Real Estate Agent Service", totaling significant amounts. The Adjudicating Authority denied this credit under Rule 14 of Cenvat Credit Rules 2004, but the Commissioner allowed it on appeal, leading to the Revenue's challenge. Issue 3 - Revenue's Challenge: The Revenue contended that the decision in the respondent's case, based on a Tribunal order concerning Axis Bank Ltd., was not accepted by the department. They had filed an appeal against this decision with the Hon'ble High Court, disputing the eligibility of Cenvat credit for the services in question. Issue 4 - Analysis of Cenvat Credit Eligibility: The Tribunal analyzed the eligibility of Cenvat credit for the disputed services. Regarding real estate agent services, it was found that the credit was permissible as the services were essential for providing free accommodation to obligated employees. Similarly, for event management services, the credit was justified as these events were part of business promotion activities to attract high network customers, aligning with previous Tribunal decisions. Issue 5 - Decision Based on Judicial Pronouncements: Based on the authoritative judicial pronouncements and the Tribunal's previous decisions, the impugned order allowing Cenvat credit on the disputed services was deemed sustainable. Following the precedent set by the Tribunal in the respondent's case, the Revenue's appeal was dismissed as no stay order had been issued by the High Court against the previous decision. In conclusion, the Tribunal upheld the Commissioner's decision to allow Cenvat credit on the disputed services, citing previous judicial pronouncements and the specific circumstances of the case.
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