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2017 (3) TMI 1598 - AT - Service TaxRefund of unutilized CENVAT credit - various input services - Manpower recruitment agency Services - Security Agency Charges - Internet Charges - Telecommunication services - Auditing Charges - House Keeping charges - Cleaning/ Pest Control - AMC for Xerox/Printing machine - ISMS certification & quality control service - AMC charges for Fire alarm systems - UPS maintenance charges - AMC charges for HVAC Equipment (heating, ventilation & AC) - Website design & development charges - Renewal of windows (operating system) license - Common area maintenance - Banking and Other Financial Service - denial on the account of nexus - Held that: - The issue whether the inputs services are used by the appellant and are eligible for refund has been analysed by the Tribunal in the appellant's own case [2016 (6) TMI 679 - CESTAT HYDERABAD], where it was held that Various services mentioned in the definition 2(l) are only illustrative and other services also when used primarily for personal use or consumption of any employee would not qualify as input services. Cleaning services and housekeeping services are for proper upkeep of the office. These services definitely are not for personal use or consumption of an employee. The denial of refund is unjustified - appeal allowed.
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