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TMI Blog2019 (12) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... the department does not allege that these services were not used by the appellant. Event management service - HELD THAT:- On perusal of invoices, it can be seen that the amount has been incurred only for the training for fire and safety measures and not for any outdoor catering service. Further, the club or association service have been availed for obtaining membership in NASSCOM, American Chamber of Commerce and International Market Assessment - refund allowed. Rent-a-cab service - HELD THAT:- The credit is denied for this service as the appellant is not disputing the claim in respect of rejection of refund in regard to rent-a-cab service. The impugned order is modified to the extent of allowing the credit /refund in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Factually, the respective expenses were incurred by the appellant towards various business supporting activities including renting of photocopy machines, photography of employees for ID cards etc. Clearing and Forwarding Services These services are mainly in relation to movement of goods from port to office premises Management Consultant Service The appellant wishes to submit that the management consultancy services procured by the appellant were used in relation to its business for advices on the various business matters Manpower Recruitment Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected refund of CENVAT credit availed on the same. Commercial Training and Coaching (Denied as Event Management Service) Factually the respective expense were incurred towards Commercial Training and Coaching Service but the same has been denied as availed towards Convention services / event management service. The appellant wishes to state that services were used for conducting training for employees Club or Association Services Factually the respective expense incurred towards membership in National Association of Software and Services Company (NASSCOM), American Chamber of Commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laces occupied for placing generator set and air-condition set are necessary for carrying out output services. Similarly, the parking facility for vehicles is not only used by employees but also by customers, vendors, auditors etc. who visit the premises. Therefore, this cannot be considered as welfare service. 3.2 With regard to insurance service, it is explained that these are availed in respect of director s liability insurance so as to indemnify the risk involved in the decision taken by a director in the management of the company. 3.3 With respect to event management service, the consultant submitted that the said services are actually availed in the nature of commercial or training coaching services. Deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) TMI 1244 (CESTAT, Chennai) c. M/s. Capgemini Solutions Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalore 2019 (11) TMI 384 CESTAT, Bangalore d. M/s. Integra Software Services Pvt. Ltd. Vs. Commissioner of Central Excise, Puducherry 2017 (1) TMI 1317 CESTAT, Chennai e. M/s. Zentech Offshore Engineering Pvt. Ltd. Vs. Commissioner of GST and Central Excise, Chennai South- 2019 (4) TMI 329 CESTAT, Chennai f. BNY Mellon Technology Pvt. Ltd. Vs. Commissioner of GST and Central Excise, Chennai Outer vide Final Order No. 41152 to 41154/2019 dated 30.9.2019 g. Godrej Boyce Mft. Co. Ltd. Vs. Commissioner of Central Excise, Chennai 2017 (48) STR 88 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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