2019 (2) TMI 584

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..... he Appellant Shri Gopa Kumar, Jt. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 01/03/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has allowed the credit of maintenance and repair service amounting to ₹ 16,85,377/- and disallowed the CENVAT credit of ₹ 4,80,173/- and also imposed penalty of ₹ 1,20,000/- under Rule 15 of CENVAT Credit Rules. 2. Briefly the facts of the present case are that the appellants are registered under service tax for manpower recruitment agency / telecommunication services / Business auxiliary Service / Business Support Services. During the course of audit by the interna .....

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..... ng the CENVAT credit on lack of nexus is contrary to the binding judicial precedent whereby this Tribunal has specifically held that these services fall under the definition of input services. In order to prove that the input services involved in the present case fall under the definition of input service, the appellant has produced before me the copies of invoices for all the three services which clearly show that the real estate agency service is a facility management service and general insurance service relates to the insurance premium paid to safeguard the estates / buildings / property etc. against various risks such as fire and burglary. 5. On the other hand, the learned AR defended the impugned order and submitted that the impugn .....

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..... .)] General Insurance Services This relates to insurance premium paid to safeguard the assets, building, property etc. again various risks such as fire, burglary etc. it also includes corporate insurance like liability arising due to any corporate crime, erroneous decisions of employees / directors and consequential losses etc. this is to prevent the appellant from any unforeseen liabilities. Anglo French Drugs Industries Ltd. Vs. CCE, ST Cus. Bangalore [2017(3) GSTL 147 (Tri. Bang.)] Integra Software Pvt. Ltd. Vs. CCE, Puducherry [2017(50) STR 145 (Tri. Chennai)] Anjani Portland Cements Ltd. Vs. CC, CE ST, Hyderabad [2017(47) STR 326 (Tri. Hyd.)] 6.2. Furt .....

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