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TMI Blog2016 (2) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... eco friendly manner and have paid services tax on such services, the same forms part of the cost of final products and accordingly, same would fall within the ambit of input services. Hotel services - Held that: - I hold that the Hotel services have been availed for the business travel etc. of the appellant company and the same is necessary for providing the output services. Accordingly, the Cenvat Credit of 1,28,897/-, is held allowable. Balloon delivery services - Held that: - I find that the said expenses relates to delivery of 43 packets of Balloons being hiring charges for delivery to Meerut-I+Courier charges+ agency charges paid to Communique Marketing Solutions Pvt. Ltd., who have a valid service tax registration and have been intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the credit taken on this service is with respect to service charges related to documentation and liaisioning for miscellaneous services under the category of management consultancy, including installation of D.G. sets and liaison with the electricity board for the purpose of providing the electricity connection. Accordingly, it was observed that these are related to activity at the cell sites which is not covered under the category of any taxable service under the Act. Thus, reliance have been placed on the decision of Tribunal in Bharati Televentures Vs. Commissioner of Service Tax, New Delhi, reported at 2007 (8) STR 574 (T), wherein it was held that liasoning and representation are not consultancy services under the category of 'man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with other administrative support, banking and loan arrangement etc. It was held that these activities are taxable and these constitute management function, placing reliance on the definition of 'management consultant' as defined in Section 65(65) of the Finance Act, 1994. Accordingly, the learned Counsel stated that the issue is no longer res Integra and this ground may be allowed. 4. Considering the precedent decisions relied upon by the Counsel for the appellant, I find that the services in question is taxable service and accordingly, the Ld. Commissioner (Appeals) have erred in not allowing the credit for the same. It is not in dispute that service tax have not been paid on the said service. Accordingly, Cenvat Credit is allowable on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow the input credit on the D.G. sets maintenance and Diesel filling activity provided by the service providers to the appellant and allow the Cenvat Credit ₹ 8,25,071/-. 7. The next issue is of House cleaning services. This service have been held to be having not nexus with the provision of output services. Further, observing that the category of service is not mentioned in the invoices in question in the impugned order. I find that Housekeeping and gardening services, wherein employer spends money to maintain their factory premises in an eco friendly manner and have paid services tax on such services, the same forms part of the cost of final products and accordingly, same would fall within the ambit of input services. It has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly, I hold that the Hotel services have been availed for the business travel etc. of the appellant company and the same is necessary for providing the output services. Accordingly, the Cenvat Credit of ₹ 1,28,897/-, is held allowable. 10. The next item in dispute is Balloon delivery services, Cenvat Credit of ₹ 426/-. Having considered the rival contentions, I find that the said expenses relates to delivery of 43 packets of Balloons being hiring charges for delivery to Meerut-I+Courier charges+ agency charges paid to Communique Marketing Solutions Pvt. Ltd., who have a valid service tax registration and have been interested by the appellant as a regular marketing/sales promotion vender. Finding that the same relates to marketi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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