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TMI Blog2013 (1) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the appellants were engaged in manufacturing of water treatment plant, water treatment chemicals as well as providing taxable services under the category of maintenance or repair services; erection, commissioning and installation and were registered with the Central Excise and Service Tax respectively. During the course of audit it was observed that the appellant has availed service tax cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to rendering the output services. 2. Accordingly a show cause notice was issued to initiate proceedings for recovery of wrongly availed cenvat credit which has culminated in confirmation of the demand for the same and with interest and penalty under Section 76 & 78 of Finance Act, 1994. 3. Heard both the sides. 4. The dispute is about the cenvat credit of service tax paid on travel a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , subscriber, policy holder or any other person as the case may be. Input service means any service received and consumed by a service provider in relation to rendering of output service. 6. From the provisions of law as existed during the relevant period it can be seen that there are two requirements to be fulfilled by the service provider. The first one is that the invoice/bill/challan should h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be in relation to output service also. After all without importing parts and equipments neither manufacture nor erection or installation would be possible. Similarly in telephone service and surface area, sample testing area services, advertisement charges also can be definitely considered as utilised in relation to providing the output service. The lower authorities seem to have gone on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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