Ford Business Services Centre Pvt. Ltd. Versus Commissioner of Service Tax, Chennai, Commissioner of GST & Central Excise, Chennai And Vice-Versa
Service Tax
2018 (3) TMI 774 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 14-3-2018
ST/41609, 41610, 41611, 41612/2014, ST/Misc/41168/ 2017 & ST/41614/2014, ST/41615/2014, ST/41616/2014, ST/41617/2014, ST/41905/2014, ST/41906/2014, ST/41907/2014, ST/41908/2014, ST/41909/2014, ST/41910/2014 – FINAL ORDER No. 40658-40671 / 2018
Service Tax
Ms. Sulekha Beevi C.S. Member (Judicial) And Shri V. Padmanabhan, Member (Technical)
Shri Rabeen Jayaram, Advocate For the Assessee
Shri K. Veerabhadra Reddy, JC (AR) For the Revenue
ORDER
Per Bench
The MA filed by Revenue for change of cause title is allowed.
2. The issue arising for consideration in these batch of appeals being same and are arising out of same impugned order, they are heard together and are disposed by this common order. The parties hereinafter are referred
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the refund in respect of other services.
2.1 Today when the matter came up for hearing, on behalf of the assessee, Ld. Counsel Shri Rabeen Jayaram submitted that the period involved in these appeals is prior to 1.4.2011 when the definition of input services had a wide ambit as it included the words activities relating to business . The Event Management service was availed for the promotion of sales of the assessee. Renting of Immovable property service was availed for the purpose of car parking of the employees and management of the company.
Ld. Counsel relied upon the decision in the case of Goodyear India Ltd. Vs CCE Delhi – 2015 (321) ELT 320 (Tri.-Del.) to support his contention.
2.2 The third issue is with regard to rejection of refund in respect of credit availed on debit notes. Ld. Counsel argued that debit notes were issued to supplement the payments made by the service provider subsequently; that such documents are considered to be valid documents for availing credit and h
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parking was availed for the purpose of giving parking facilities to the employees as well as the management. The denial of credit stating that these services do not have nexus with the output services provided is not justified. We find that the Tribunal in the case of Ultra Tech Cement Ltd. Vs CCE – 2011 (22) STR 289 (Tribunal) has held that prior to 1.4.2011 since the services availed in the course of business of the assessee, the credit is admissible. Following the same, we find that credit availed on these two services are eligible and admissible.
6. The third issue is with regard to credit availed on the debit notes. The Tribunal in the case of Ad-Magnum Packaging Pvt. Ltd. (supra) has held that debit notes are valid documents for availing credit provided it contains all requisite information as prescribed in Rule 9 (1) of Cenvat Credit Rules, 2004. The Tribunal had relied upon the decision in the case of Vodafone Essar Spacetel Ltd. Vs Commissioner 2016 (43) STR 124 (Tribunal) wh
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