2021 (8) TMI 814 - CESTAT BANGALORE

Refund of CENVAT Credit - input services - nexus with the out put service - Garden maintenance service - Business Auxiliary services - Cable Operator Services - Commercial training or coaching services - design services - convention/event management/mandap keeper services - Health and fitness service - renting of immovable property/car parking area - sponsorship services - Tour Operator services - works contract services - HELD THAT:- The appellant has given detailed justification in their ground of appeals for each of the impugned services involved in these sixteen appeals with judicial precedents and the impugned services have been used by the appellant for rendering the output services. Further, it is found that the reasoning given by the Commissioner(A) in the impugned orders is not correct in law and the correct position in law is that to test for eligibility is whether input services is used by the provider of taxable service for providing output service and the input services should not be covered by the exclusion clause.

All these services on which refund has been rejected consistently held to be input services in various decision relied upon by the appellant. Moreover, the Department has not questioned the input service at the time when the CENVAT credit was taken and as per the decision of this Tribunal in the case of K Line Ship Management Pvt. Ltd. vs. CGST [2017 (7) TMI 412 - CESTAT MUMBAI] wherein it has been held that the department is not permitted to question the eligibility of CENVAT credit at the time of claiming refund. Further, in view of the clarification given by the tax research unit of CBEC vide their letter dated 16.3.2012, the amended Rule 5 of CENVAT Credit Rules, does not require correlation between the output service exported and the input service used in such output service exported.

The appellant is entitled to refund of CENVAT credit along with interest - original authority will re- quantify the amount of refund after deducting the amount not pressed for - Appeal disposed off.