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TMI Blog2019 (2) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... xus - Held that:- It is not in dispute that all these bills raised were in the name of the appellant (a public sector undertaking) and not in the name of any individual. The actual person who stayed in the accommodation booked or enjoyed the food at the restaurant etc., could be an individual, say, an employee of the appellant firm or somebody else in relation to some business of the appellant. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period November, 2012 to December, 2014 by the department seeking to deny them CENVAT credit of an amount of ₹ 47,27,416/- and recover the same. The credit on these invoices was availed on input services namely Restaurant Services, short term accommodation services, Membership of club/association service, Tour operator services, Mandap Keeper Services, Outdoor catering services, convention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Hyderabad ] allowed them credit on authorized service station services, outdoor catering services, mandap keeper services, convention service holding that these services were availed by the appellant in connection with their business and were not meant for personal consumption as alleged by the Department. Following the ratio of the above order in Appeal No. E/30503/2016 was also decided by thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The actual person who stayed in the accommodation booked or enjoyed the food at the restaurant etc., could be an individual, say, an employee of the appellant firm or somebody else in relation to some business of the appellant. This should not matter as long as the services are in relation to their business. Under these circumstances, it cannot be said they are not related to their business activ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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