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2021 (11) TMI 552 - CESTAT BANGALORERefund of accumulated cenvat credit - rejection of refund claim on the ground that the services did not quantify as an essential input service - Advertising Agency Services - Business Auxiliary Services - Convention Services - Design Services - Event Management Services - Pandal or Shamiana Services - Public Relations Management Service - Real Estate Agent and Consultant Services - HELD THAT:- The issue has already been gone into and decided by various fora and hence, the same is no more res integra. This Bench has considered the relevance of most of the above services including the issue of nexus in various decisions including the cases of the same appellant, for different periods in 24/7 CUSTOMER PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU EAST [2021 (3) TMI 414 - CESTAT BANGALORE] where this Bench takes care of the nexus test and thus holds good for all the input services involved, except Advertising Agency Services, Pandal or Shamiana Services and Real Estate Agent and Consultant Services. In view these orders, the denial of refund in respect of the input services except Advertising Agency Services, Pandal or Shamiana Services and Real Estate Agent and Consultant Services appears to be bad. Advertising Agency Services - HELD THAT:- This issue has been held to be an essential input service in the case of EARTLAND BANGALORE TRANSCRIPTION SER. (P) LTD. VERSUS CST., BANGALORE [2010 (10) TMI 428 - CESTAT, BANGALORE] where it was held that the refund on the same is allowed - the denial of input service credit in the impugned order appears to be bad. Pandal or Shamiana Service - HELD THAT:- The appellant has only explained that the same are availed for staff events - the very ratio in the case of IDEA CELLULAR LTD. VERSUS COMMISSIONER OF C. EX., MEERUT-I [2011 (1) TMI 811 - CESTAT, NEW DELHI] would equally apply here as well, and hence this service is also held to be ineligible service - denial is held to be bad in law. Real Estate Agent and Consultant Service - HELD THAT:- The appellant has claimed that the said service was availed for renting of office space but however, no explanation is made available as to the nature or spaces that are rented out during the period under challenge and hence, no interference is called for. Most of the services are held to be eligible/essential input services, following the ratio laid down in various orders the denial of cenvat credit on all the input services except Real Estate Agent and Consultant Service is held to be bad in law.
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