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TMI Blog2022 (10) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... ave failed to submit documents/records to the satisfaction of the Audit officers. For rendering the taxable output service of Erection, Commissioning and Installation appellant has to send their employees to the site for rendering the service. For rendering such service at the site, the staff of the appellant need to be necessary accommodated at hotels situated nearby. Thus, without such accommodation or any alternate accommodation provided to the staff, the taxable output service cannot be rendered - the Hotel accommodation service received by the appellant is an eligible input service under Rule 2(l) of CCR. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51516 of 2022-SM - FINAL ORDER No. 50958/2022 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of hotel accommodation used by the employees of the appellant while on outstation duties for providing output service of Erection, Commissioning and Installation service w.r.to busducts, was also distributed by the office of the appellant and was availed by the appellant. 4. Learned Counsel for the appellant urges that- for the period April, 2014 to June, 2017. The Revenue auditors entertained the view that the input service credit of service tax paid on accommodation service used by company s employees did not qualify as input service under rule 2(l) of the CENVAT Credit Rules, 2004. Accordingly, SCN dated 08.02.2019 was issued to the appellant seeking to recover cenvat credit amounting to Rs. 3,28,704/- along with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sites and stay there for completion of installation and lodge themselves in the hotel. Thus, the service of hotel accommodation availed by the appellant is an input service used by the appellant as a provider of output service for provision of taxable output service. The hotel accommodation service used for providing output service is not excluded by the exclusion part of the definition of input service . Further, the inclusive part of the definition cannot be used to take out from the main definition what is explicitly covered by the main part of the definition. The view taken by the authorities below is erroneous, arbitrary and perverse. The impugned order confirming demand of CENVAT credit is not sustainable and is liable to be se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under rule 15 read with section 11AC as done by the department. The impugned order is not sustainable and is liable to be set aside. 9. Learned Counsel further urges that extended period of limitation has been wrongly invoked as the appellant is registered with the department, maintains proper records and have filed their respective ST-3 returns regularly, in which the availment of input credit had been disclosed including the input services distributed by the Input Service Distributor. Thus, there is no question of any suppression or mis-declaration or fraud etc. Hence, the show cause notice is bad for invocation of extended period of limitation. Accordingly, he prays for allowing the appeal with consequential benefits. 10. Learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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