2015 (11) TMI 472

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..... credit availed on input services, namely, security and telephone services, we are not impressed with the argument of the ld.Advocate for the Applicant. The Applicants are rendering both the taxable and non-taxable service, hence it is difficult to appreciate that the security and telephone services, are rendered in connection with only the taxable output services i.e. "Consulting Engineer's Service. Prima-facie, on going through the impugned order, we find that the ld. Commissioner was not convinced with the evidences placed before him and rejected the claim of the Applicant that these input service are used in rendering the taxable service. - Considering, the Applicant is a Public Sector Undertaking and also keeping in view the interest o .....

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..... ot be leviable to tax or be included in the gross taxable value of Consulting Engineer's Services being shown and collected separately in the respective invoices and there has been no connection between the said charges and the supervision charges i.e. Consulting Engineer's Services. Regarding confirmation of demand on cenvat credit, the ld.Advocate submits that the input services, namely, security services and telephone services are rendered in connection with taxable output services, that is, Consulting Engineer's Services and not used in providing exempted service of transmission of electricity. Further, he submits that the demand is grossly barred by limitation, the show-cause notice was issued on 22.09.2011 demanding du .....

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..... credit availed on input services, namely, security and telephone services, we are not impressed with the argument of the ld.Advocate for the Applicant. The Applicants are rendering both the taxable and non-taxable service, hence it is difficult to appreciate that the security and telephone services, are rendered in connection with only the taxable output services i.e. Consulting Engineer's Service. Prima-facie, on going through the impugned order, we find that the ld. Commissioner was not convinced with the evidences placed before him and rejected the claim of the Applicant that these input service are used in rendering the taxable service. On the other hand, he has categorically held that these services are used exclusively in provid .....

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