2015 (8) TMI 743

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..... es or guests who were traveling for work purposes. - services of 'Housekeeping / maintenance of guesthouse provided by M/s J & G Corporate Solution Pvt. Ltd. qualifies as input service and the appellants are eligible for the benefit of Cenvat Credit. - Decided in favour of assessee. - Appeal No. ST/51005/2015-ST(SM) - Final Order No. 52042/2015 - Dated:- 29-6-2015 - Ms. Sulekha Beevi CS, Member (J),J. For the Appellant : Shri Narendra Kumar Singhvi, Adv For the Respondent : Shri R K Grover, DR ORDER Per Sulekha Beevi CS: Brief facts are as under:- 1. The appellant is engaged in rending telephone services and holds service tax registration for various categories. Pursuant to an audit and scrutiny the appellant wa .....

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..... 12593 7. M/s Broadways Mktg. Co. Pvt. Ltd. Photocopy Charges 86368 Total 1645097 2. The above show cause notice was finalized vide order-in-Original dated 24/01/2013 whereby the adjudicating authority allowed Cenvat credit of ₹ 75,137/- on the Housekeeping charges received from M/s Sunrise Housekeeping And Support Services (P) Ltd. However input service credit of ₹ 2,79,470/- on Housekeeping charges received from M/s J G Corporate Solutions (P) Limited was disallowed on the ground that the copy of the agreement was not produced. The input service credit of ₹ 1,93,628/- .....

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..... pertinent to note that the same services i.e; Training/guesthouse maintenance services provided to the appellant by M/s Sunrise Housekeeping and Support Services (P) Ltd. was allowed by the adjudicating authority. Moreover, the appeal filed by the Department against the same was dismissed by the Commissioner (Appeals). This can lead to the only conclusion that the services of Training programme/guesthouse maintenance has been accepted by the Department as qualified as input service for availing Cenvat credit. The Commissioner (Appeals) has disallowed the Cenvat credit of ₹ 2,79,470/- relating to Training program/guesthouse maintenance provided to the appellant by M/s J G Corporate Solutions. The adjudicating authority rejected on t .....

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