2019 (2) TMI 748 – CESTAT HYDERABAD – TMI – CENVAT Credit – various input services – Restaurant Services – short term accommodation services – Membership of club/association service – Tour operator services – Mandap Keeper Services – Outdoor catering services – convention services – denial on account of nexus – Held that:- It is not in dispute that all these bills raised were in the name of the appellant (a public sector undertaking) and not in the name of any individual. The actual person who stayed in the accommodation booked or enjoyed the food at the restaurant etc., could be an individual, say, an employee of the appellant firm or somebody else in relation to some business of the appellant. This should not matter as long as the servic
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December, 2014 by the department seeking to deny them CENVAT credit of an amount of ₹ 47,27,416/- and recover the same. The credit on these invoices was availed on input services namely Restaurant Services, short term accommodation services, Membership of club/association service, Tour operator services, Mandap Keeper Services, Outdoor catering services, convention services used by the appellant. It is the case of the department that these services are not relatable to their business but are meant for entertaining their guests etc. It is also the position of the Department that these are in the nature of services used for personal consumption. After following due process, the Original Authority confirmed the demands and imposed penal
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f the above order in Appeal No. E/30503/2016 was also decided by this bench vide Final Order No. A/30582/2017 dated 18.04.2017. The present appeal is for a different period but the nature of services of which they have availed credit is similar though not exactly the same. 4. Learned Departmental Representative reiterates the findings of the lower authorities. 5. I have gone through the facts of the case, the question to be answered is whether various services availed by the appellant such as Restaurant services, short term accommodation services, outdoor catering services, convention services, membership of club/association services, can be treated as services relating to their business or otherwise. It is not in dispute that all these bil
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