2019 (3) TMI 1386

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Brief facts are that the appellants are engaged in providing services under Information Technology Software Services, Maintenance and Repair Services and Man-power Recruitment or Supply Services. Show-cause notice was issued proposing to disallow the credit on Outdoor Catering Services, Rent for Car Parking, Subscription for Global Tender Information and certain services for the reason that the i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly traceable 17-24 Rent 46,480 Branch not included in Chennai registration 25 Lunch 1,159 Invoice note readily traceable 30 Lunch 920 Invoice note readily traceable 33-36 AMC 12,802 Branch not included in Chennai registration   Total 66,854   He submitted that the appellants are contesting the disallowance of credit to the tune of Rs. 1,49,840/- only. That this amou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Subscription for Global Tender Information etc. The period involved in prior to 01.04.2011, when the definition of „input services‟ had a vide ambit as it included phrases "activity relating to business". The Tribunal as well as various High Courts have held that almost all the activities which fall into the category of "activity relating to business" will be eligible for credit. Fro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X