9911796707
TMI Blog2019 (3) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... eversed. The credit is otherwise eligible. - Decided in favour of assessee - Appeal No.: E/40027/2013 - Final Order No. 43180/2018 - Dated:- 10-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. V. S. Manoj, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per P. Dinesha : The assessee-appellant was Show Caused on the pretext of wrong availment of service tax Credit on: (i) Management Maintenance and Repair Service of helicopter; (ii) Rent-a-Cab and Contract Bus Service; and (iii) Management Consultancy Service; vide Show Cause Notice dated 03.06.2011. Order-in-Original dated 30.03.2012 came to be passed thereafter con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... With regard to the eligibility of credit on the maintenance and repair service of helicopter, the ld. Commissioner (Appeals) has in Para 4.2 not disputed the eligibility of credit, but has sought to deny on the ground that the helicopter was not exclusively used for the appellant s unit at Viralimalai. The ld. Commissioner (Appeals) has failed to note that the helicopter was used for the transportation of the Directors and Chairman of the company. While not disputing the eligibility for credit based on the Tribunal s ruling in the case of Force Motors Ltd. v. Commissioner, reported in 2009 (13) S.T.R. 692 (Tri.-Mumbai), wherein it was held that in this modern age, use of aircraft is to be considered as a bare requisite for business purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the extent of recovery of cost from the employees. 9. As regards eligibility for credit on management and consultancy service, the ld. Commissioner (Appeals) has held that the appellants have not specifically confirmed that they were used exclusively for the appellants unit and what was the nature of consultancy given and how it is related to the manufacture and clearance of their final product; that the services are not exclusively used for the appellants unit. There is no requirement in the input service definition that the eligibility to credit is factory based. The consultancy provided has not been disputed. When there is no dispute on the consultancy provided, denial for the reason that, there is every reason to believe th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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