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2015 (9) TMI 1090 - AT - Service TaxRefund of CENVAT credit - Export of Information technology software services - Eligible input services - duty paying documents - order beyond the scope of SCN - Monitory limit of adjudicating officer - Held that:- The proper course to adopt was to hold up the rebate claim, issue a show-cause notice proposing to deny the CENVAT credit and that has to be a separate proceedings since the total amount proposed to be denied was in excess of the adjudication powers of the concerned authority. If it was within the power of concerned authority, one could take a view that the Assistant Commissioner did not exceed his powers in compiling the show-cause notice denying the CENVAT credit while considering the rebate claim. - Therefore the action by the Assistant Commissioner cannot be sustained. Nevertheless I also find that it cannot be said that these services have no nexus. It was submitted that the hotel bills related to the training of the employees which is definitely an input service covered in the definition. As regards air travel, there are several decisions taking a stand that service tax credit in respect of air travel of the employees for the business purpose is admissible as credit. As regards employees insurance, Hon'ble High Court of Karnataka in the case of CCE Vs. Stanzen Toyotetsu Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] has held that credit is admissible. Further repair of vehicles also cannot be said to be unrelated to the output service. Therefore on merit also, I find that CENVAT credit cannot be said to be inadmissible and therefore the benefit has to be given to the appellants. - Decided in favour of assessee.
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