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TMI Blog2009 (9) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax has been paid by the service, providers and this service is, prima facie, also covered by the definition of the “input service” As regards the rent of bus for staff, I agree with the appellant’s Counsel that this is tour operators service which has to be treated as input service as this service was used by the appellant for bringing their staff to the factory and back and also for other purposes in connection with their business - Decided in favor of the assessee - 2451-2452/2009-SM(BR) - 575-576/2009-SM(BR)(PB) - Dated:- 25-9-2009 - Shri Rakesh Kumar, J. REPRESENTED BY :Ms. Shirin Khajuria, Advocate, for the Appellant. Shri S.K. Bhaskar, DR, for the Respondent. [Order]. These are the applications for wai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit in respect of event management service, confirmed the Cenvat credit demand of Rs. 13,979/-. Thus, the total Cenvat credit demand confirmed by the Commissioner (Appeals) in respect of two orders-in-original is Rs. 91,032/-. It is against this order that the present appeals have been filed by the appellant along-with the stay petitions. 2. Heard both the sides. 2.1 Ms. Shirin Khajuria, Advocate, the learned Counsel for the appellant, pleaded that the bulk of the amount of service tax credit disallowed - Rs. 55,761/- is on the ground that the invoices do not mention the nature of the services, that this contention of the department is factually incorrect, as all these invoices are of manpower suppliers, on which service tax had been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment service has been availed in connection with sales promotion and being linked with the sales promotion activity. It is, prima facie, covered by the definition of the input service in Rule 2(l) of the Cenvat Credit Rules, 2004. The services pertaining to earth work, in respect of which the credit amount involved is about Rs. 3,500/- is actually manpower supply, which, in my view, is, prima facie, covered by the definition of input service as this service has been used for cleaning of the Effluent Treatment Plant levelling of the ground and other cleaning operations in the factory. An amount of Rs. 55,761/- has been denied on the ground that the nature of the service is not mentioned on the invoices, but as mentioned by the learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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