2023 (6) TMI 9

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... road. Such services provided by the appellants are defined as taxable service under the Finance Act, 1994. For provision of the output services, the appellants procured various input services and availed Cenvat credit of service tax paid on such services in terms of the provisions contained in Cenvat Credit Rules, 2004. The Cenvat Credit availed by the appellants during the period April, 2006 to March, 2015 was sought to be denied by the department on the ground that those services have no nexus with the output services provided by the appellants and as such, those services cannot be considered as input service as per the definition contained in Section 2(l) ibid. The show cause notices issued in this regard for the said period were adjudic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earned Advocate has relied upon the following judgments delivered by the judicial forum:- Sr. No Heads of Services Reference of Judgments 1. Management, maintenance and repair service Orient Bell Limited vs Commissioner of Central Excise, Noida, 2017 (42) STR 60 (Tri-All.); 2. Rent a cab service Union of India vs Martin Lottery Agencies Ltd. 2009 (14) STR 593 (SC) 3. General Insurance Services Atlas Documentary Facilitators Company (P) Ltd vs C.S.T., Mumbai- I, reported in 2017 (50) S.T.R. 22 (Tri.-Mumbai); 4. Erection commission or installation services Lifelong Meditech Ltd. vs. CCE & S.T., Gurgaon-II 2016 (44) S.T.R 626 (Tri.-Chan.) 5. Event Management Services Accenture Services Pvt. Ltd. vs. Commissio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Further, we also find that the disputed services involved in this case were also involved in the subsequent period 2015-17 and upon proper analysis of the documentary evidences, the original authority vide order dated 06.05.2022 has allowed the Cenvat benefit to the appellants. On minute study of both the orders, we do not find any justification as to how and under what circumstances the Cenvat credit on the disputed services were allowed by the adjudicating authority for the subsequent period, which were denied for the previous period. Furthermore, it has also been noticed that the judgments relied upon by the appellants have also not been considered in their proper perspective for arriving at a conclusion whether the appellants should be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X