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TMI Blog2019 (5) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... It is apparent that the services Like Telephone services, Repair and maintenance services, Technical consultancy service, contract services, Advertising services or in the nature of common inputs services. The Said services have direct or indirect nexus with all the activities undertaken by the hotel. Also there are no merit in the claim of appellant they have not availed the credit of input services used in provision of mandap keeping services. Appeal dismissed - decided against appellant. - Service Tax Appeal No. 11207 of 2014-DB, 12107 of 2013-DB - A/10785-10786/2019 - Dated:- 3-5-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU MEMBER (TECHNICAL) Shri. Ajay Aggrawal, Advocate for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, 2004. He pointed out that the SCN issue by Revenue for the period October 2008 to September 2009 holding that the appeal are not entitled to the abatement under the said Notification. He argued that the said notices do not point out that which credit in respect of the taxable services, they were not entitled. He argued that the SCN was based on assumption. Ld. Counsel argued that the condition of not availing Cenvat Credit relates to only though services which were used for providing such taxable service . He pointed out that the appellant were free to take credit of all other input services, inputs and capital goods. He argued that in this circumstances benefit cannot be denied without identifying the nature of services/inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit of Telephone services, Repair and maintenance (telephone lines laundry, air conditioning, etc), Internet caf , contract services (Security services), Technical consultancy service (services used running hotel), Advertisement services, rent a hotel counter service etc. It is apparent that the services Like Telephone services, Repair and maintenance services, Technical consultancy service, contract services, Advertising services or in the nature of common inputs services. The Said services have direct or indirect nexus with all the activities undertaken by the hotel. In these circumstances, it cannot be said that the appellant has not availed CENVAT credit of services used in provision of the mandap keeping service. For example to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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