9911796707
TMI Blog2012 (12) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Rule 2 of the CENVAT Credit Rules, 2004. These services in question are not integrity connected/related to the business of the applicant and the services do not have any nexus with the output services, in view of Rule 2(1) of the Cenvat Credit Rules - pre-deposit of Rs. 1,00,000/- (Rupees one lakh only) to be paid by the applicants within six weeks and compliance to be reported on 21.9.2012. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Central credit has been denied by the department taking a view that these services do not have any nexus with regard to the output service provided by the applicant. 3. The learned Chartered Accountant appearing of the applicants submits that the Real Estate Agent Services is being provided by them with regard to residence of various officers on deputation sent by the holding company. Unless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of furniture etc., for the purpose of holding staff training program, executive meetings, conferences and other HR events. The Outdoor Catering Services Designs and Miscellaneous Services are also part of the input services provided for various designs and business activity of their company. He relied upon the various decisions in support of these contentions that these services are eligible a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to the business of the applicant and the services do not have any nexus with the output services, in view of Rule 2(1) of the Cenvat Credit Rules. Therefore, I find that the applicant has not been able to make a strong prima facie case in their favour. Accordingly, I order pre-deposit of Rs. 1,00,000/- (Rupees one lakh only) to be paid by the applicants within six weeks and compliance to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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