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TMI Blog2018 (11) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... tant paid wrongly by them under reverse charge mechanism needs to be disallowed. CENVAT Credit - Lift maintenance service - security services - Held that:- The appellant hired these services and paid for them along with service tax. Given the nature of these services running their business from others the same complex would have also benefited from them. This enjoyment is like the enjoyment of one’s porch light by passers by. It does not dilute the utility of these services by the appellant or their nexus with their output services - There is no rule under which the Revenue can vivisect and partly deny the credit on these services simply because somebody else also incidentally benefited from them - Credit allowed on these two services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their name along with service tax which they have paid, the benefit of the security services has also been enjoyed by two other firms which are also located within the same office complex. Similarly, in the case of maintenance of lift, the services have also been enjoyed by the other two companies. Therefore, Revenue felt that appellant is entitled to only 1/3 rd of the total amount of service tax paid on these two services, because of the fact that the other two companies also enjoyed these services although they have not paid for them. As far as the service tax on the basis of challan on which the service tax of under reverse charge on the services rendered by their chartered accountant and utilised by them is concerned, it is the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y could have taken credit of this amount. As far as service tax on the other two services is concerned, it is his contention that the services of lift maintenance as well as security services were hired exclusively by them for the sake of their own company. Incidentally, it so happened that the benefits of these services were also enjoyed by the other two companies in the same complex. Therefore, there is no infirmity in their taking credit of the service tax paid by them on these services. Merely because these services happened to be enjoyed by the other two companies located in the same complex, they cannot be denied the full benefit of service tax paid by them and therefore the demand needs to be dropped on this account. He also argues t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of one s porch light by passers by. It does not dilute the utility of these services by the appellant or their nexus with their output services. There is no rule under which the Revenue can vivisect and partly deny the credit on these services simply because somebody else also incidentally benefited from them. The entire service has been hired by the appellant and has been paid for and the entire tax has been borne by the appellant. Therefore, I find no reason to deny them the benefit of CENVAT credit of service tax paid on these services. Therefore, the demand and interest on this count do not sustain. In conclusion, the demand on lift maintenance service and security services is set aside and the demand of recovery of the CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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