9911796707
TMI Blog2018 (1) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... the business of the respondent and they have received the benefit of the same directly or indirectly, in the rendering of their Output Taxable Services - credit allowed - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by the respondent for promotion of business and the same is duly recovered under the phrase "Advertisement and Sales Promotion" as defined under Rule 2(l) of CCR, both prior to 2011, March and after 31/03/2011. As regards the credit involved with respect to Pantry Boy Service, it was observed that these have been engaged for Cleaning Services and Housekeeping and the same qualifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not essential for providing output services like Information Technology Services. So far Pantry Boy Service/Manpower Supply Services are concerned the contention of the respondent Revenue that these are required for assisting in day to day functioning of business by providing support services to the employees, clients and during meetings and working hours. The same is nothing but Manpower Recruitm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Counsel further referred to another Coordinate Ruling in the case of HCL Technologies Ltd. Vs CCE - 2015, (40) S.T.R. 369 (Tri.-Del.), wherein also the service of Renting of Equipment for Organizing Events and Event Management Services have been held to be allowable Input Services, wherein this Tribunal observed that such services are covered in the definition of Input Services for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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