9911796707
TMI Blog2015 (5) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... the company as well as of legal services availed by them. Thus hold that appellant are entitled to avail input service credit on this service as held in the case of Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT ]. Life Insurance Services, Recruitment Services, Tour and Travel service - Denial of Cenvat credit on these services has also not been disputed by the appellant. Therefore same is denied and same has been paid by the appellant along with interest. Car Repair service - On car repair service, the appellant has reversed the Cenvat credit of ₹ 1,522/- along with interest of ₹ 839/- for the period post 1st April, 2011, but for the remaining period it is the claim of the appellant that car has been provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties. Considered the submissions. 3. To see admissibility of Cenvat credit, each service shall be dealt with separately. A) Outdoor catering service - Cenvat credit is denied to the appellant to the tune of ₹ 16,10,227/- as the said amount they have paid on account of outdoor catering service. The said amount has been recovered by the appellant on subsidized food to the employees on which service tax works out to be ₹ 5,62,378/- which appellant has already reversed along with interest. Therefore, balance amount of input service credit is available to the appellant. B) Consultancy services - The said services has been has been used by the appellant for payment of auditing of the company as well as of legal servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention, therefore I hold that appellant are entitled to take Cenvat credit on car services prior to 1.4.2011. G) Photography Service - The Cenvat credit of ₹ 3027/- has been denied to the appellant on the premise that these services have no nexus with the business activity of the appellant. The contention of the appellant is that seminars have been organized and during the course of seminars these photography services has been done which was ultimately used in the course of their business. Therefore, I hold that appellant is entitled to take Cenvat credit on photography services as held by Hon'ble High Court of Bombay in the case of Ultratech Cement (supra). 4. With these terms, I decide the issue for denial of Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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