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TMI Blog2016 (3) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit is allowed to the extent being the amount of the invoices produced now before this Tribunal during the course of hearing and so far as the disallowance is concerned on the ground that the provider of service is not registred under proper category, the disallowance is bad in law and the same is held allowable. With respect to manpower recruitment service, issue is remanded to the adjudicating authority. - Decided partly in favour of appellant - S.T. Appeal No.518/2009 - Final Order No. A/70027/2016-SM - Dated:- 5-1-2016 - Anil Choudhary, Member (J) For the Appellant : Ms Khushboo Jain, CA For the Respondent : Shri Chatru Singh, Asstt Commr (AR) ORDER Per Anil Choudhary The Appellant, M/s EXL Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld. As regards, the disallowance of ₹ 2,05,860/-the premises being unregistered, the ld.Counsel explains that the premises in Sector 62, Noida had been subsequently taken after the centralised registration in the year 2006. Further, application for addition of the said promises, was made on 7/6/07 and the same have been approved by revenue on 1/8/2007. That in view of the fact that the appellant assessee is registered with the Central Excise and service tax Department and the premises in question have been subsequently approved and added in the registration certificate, the disallowance is bad. The ld. Counsel further relies on the ruling of the Honourable Karnataka High Court in the case of mPortal India Wireless Solutions Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice and the other invoice has been produced with regard to professional service received for ₹ 689/- totalling ₹ 8,189/-. The ld. Counsel prays that the claim be allowed to the extent invoices, are available, not produced earlier. As regards amount of ₹ 7044/- disallowed for the reason that the vendor is not listed in proper category the ld. Counsel draws my attention to the copy of invoice annexed at page 292 of the appeal book wherein the invoice having been raised by Micro Corporation on the assessee towards software charges ₹ 60,000/ for providing 3 months of support and service tax was ₹ 7344/- have been charged therein. The ld. Counsel stated that there is no dispute with regard to the nature of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department nor used to render any output service directly. The rent receipt did not bear address of the hired premises. The assessee had also availed Cenvat credit on input services used at other unregistered premises located at Junagarh, Jamnagar and Vodadara, from where no output service was provided. This Tribunal, under such circumstances, held that the unregistered premises ought to be registered as ISD (input service distributor) in terms of the Service Tax (Registration of Special Category of Persons) Rules, 2005 read with rule 7 of CCR and as such appellant cannot take credit on the basis of documents issued by non-registered premises as per ISD under the service tax provisions. The ld. A.R. also relies on the ruling in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 265/- I hold the same is allowable as the guest house is used for business purposes and have got indirect nexus with the business of the appellant. So far invoice, not produced, is concerned, I allow the Cenvat credit to the extent of ₹ 8,189/-being the amount of the invoices produced now before this Tribunal during the course of hearing. So far the disallowance of ₹ 7,344/- is concerned on the ground that the provider of service is not registred under proper category, I hold that the disallowance is bad in law, the same is held allowable. So far the invoices for ₹ 3060/- with respect to manpower recruitment service is concerned, I remand the issue to the adjudicating authority with a direction to examine the supporting ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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