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TMI Blog2017 (1) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of challans (for work done by them by their petty contractors), it is explained that such petty contractors were not well educated not well versed with service tax, hence they assisted them in depositing the service tax and the same was duly reflected in the bills, which amount was duly accounted for. I hold that the appellant-assessee is entitled to take Cenvat credit as the payment of such tax is supported both by the invoices as well as the challans, which are in procession of the appellant. Credit allowed in most of the services except four services mentioned - penalty set aside - appeal allowed - decided partly in favor of assessee. - E/50936/2015-EX[SM] - A/71157/2016-SM[BR] - Dated:- 1-12-2016 - Mr. Anil Choudhary, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) April, 201 1 to December, 2011 Rs.5,59,991/- (iii) January, 2012 to November, 2012 Rs.1,80,379/- Total Rs.9,21,571/- 3. CENVAT Credit taken on the strength of Challan for deposit of service tax in the name of small service providers/ contractors on the ground that prior to 01.04.2012, GAR-7 Challan were not recognized as valid duty paying documents for availing CENVAT Credit Rs.10,26,563/- Total Rs.19,52,518/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi) wherein Coordinate Bench have held that Cenvat credit is allowable on Xerox copies where input service received is not in dispute and there is no dispute of payment of service tax/ duty. So far Cenvat Credit of ₹ 9,21,571/- is concerned the same comprises of various services. The details are as follows:- Sr. No. Nature of Service CENVAT Credit taken - Dec, 2010 to March, 2011 (Rs.) CENVAT Credit taken -April, 2011 to Dec, 2011 (Rs.) CENVAT Credit taken - Jan, 2012 to Nov, 2012 (Rs.) Total (2+3+4) (Rs.) (1) (2) (3) (4) (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12,080 10. Services of peon at H.O. + Services utilized for a ppty. Of Mr. Daga at Kolkata 361 2,046 - 2,407 11. Rent-a-cab services - 18,955 8,368 27,323 12. WBM Service - 3,456 - 3,456 13. Recreational services - 30,385 - 30,385 14. Tractor Trolly - not Regd. Public Transport Vehicle - Inside factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d it is explained that the same have been used in maintenance of their botique/ showrooms and the appellant directly selles through own showrooms and shops and, accordingly, the said service is held as input service being incurred in relation to the manufacturing business. So far public relation service charges ₹ 4,31,570/-, is concerned, I find that the appellant have entered into an agreement with the Ad factors, PR Private Ltd., situated at Mumbai for the objective of enhancing their Brand Value, Support to Marketing Promotional Initiatives, Building Corporate image, Creating Awareness, so as to develop interest in the products of appellant and further the scope of service includes conducting ongoing research to identify communic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough the applicable bills, placed in the appeal file and I find that the court below have committed mistake of fact as service tax have been duly charged and paid in the bills raised by Hyatt Hotel. Further the service tax on repair of UPS battery, is also held as eligible input service as the same is incurred to ensure uninterrupted power supply which is essential to run the business. 7. Accordingly, I hold that all the above services are eligible to input service, save and except the service at serial number 10, 11, 18 19 (of the Table), total input service tax amounting to ₹ 35,516/-. 8. As regards the disallowance of Cenvat credit paid by the appellant-assessee, on the basis of challans (for work done by them by their pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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