Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 231 - AT - Service Tax100% EOU - Refund of unutilized CENVAT credit - various input services - management consultant service - photography service - interior decoration service - supply of tangible goods services - renting of immovable property service - denial on the ground of nexus - Held that: - The services except insurance services and transport of goods by road services are covered by various decisions holding that such services can be considered to have nexus with the output services provided by the assessee. Further, the definition of ‘input service’ with regard to output service merely states that input services means any service used by a provider of output services for providing output service. The department has not been able to produce any evidence to show that the subject services have not been used by the assessee. The definition does not qualify the use of input services by a service provider by the words 'directly or indirectly, in or in relation to output service'. Thus, the services would qualify as an input service if it is used by a provider of output service for providing the output service. Refund is also disallowed for ₹ 7,338/- alleging that the appellant has availed credit on debit notes instead of invoices - Held that: - In Ad-Manum Packagings Pvt. Ltd. Vs. Commissioner of Central Excise, Indore [2017 (4) TMI 209 - CESTAT NEW DELHI], similar issue came for consideration wherein the Tribunal held that debit notes are valid documents for availing credit - the issue whether credit is admissible on debit notes has to be relooked by the adjudicating authority - matter on remand. Another ground for rejection of refund is that there is difference in the amount shown in ST3 returns and the refund claim with respect to total credit availed by the appellant - Held that: - It is explained by the Id. consultant that the appellant could not revise the ST-3 returns after coming to know that the credit availed is shown incorrectly in the ST-3 returns filed. This aspect also requires verification as to whether the appellant has correctly calculated the total credit for which the refund claim has been filed - matter on remand. CENVAT credit - air travel agency service - Held that: - In the impugned order dated 1.9.2016, the Commissioner (Appeals) has observed that the said services were availed in connection with the business activity of providing output services by the employees. Therefore, I do not find any ground to interfere with the order passed by the Commissioner (Appeals) and the appeal filed by the department is dismissed. Appeal allowed in part and part matter on remand.
|