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TMI Blog2018 (1) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... Sarkar (Advocate) - for Respondent ORDER Per: Anil Choudhary The Revenue is in appeal against allowing of Cenvat credit with respect to Pantry Boy Service/Catering Service and Event Management Services. 2. The brief facts are that the respondent is a provider of taxable services under various heads. They in the course of providing output services, availed the services of Pantry and Office Boy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices and Housekeeping and the same qualifies as input services as maintaining a clean office environment is essential for providing output services. Reliance was placed on the ruling of this Tribunal in CCE Vs International Combustion India Ltd. - 2016 (44) S.T.R. 110 (Tri.-Mumbai). 3. The Revenue have raised the ground that "Event Management Services" have received by the respondent for organiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The same is nothing but Manpower Recruitment and Supply Services. In this regard, it is contended that Manpower Supply Service is admissible in the case of supply of manpower for output operations of the respondent, which has nexus with the export of IT/ITES Services. Under the facts and circumstances there being no direct link of the services in providing output services, the same should be di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of Input Services for the purpose of allowing credit of Service Tax as the definition under Rule 2(l) of CCR is very wide. The said definition covers both services utilized directly or indirectly, in rendering of output or Output Services. 5. Having considered the rival contentions, I find that the Learned Commissioner (Appeals) have rightly allowed Cenvat credit on the two servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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