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2018 (10) TMI 1760 - CESTAT MUMBAIRefund of accumulated CENVAT Credit - service provided outside India - input services - Manpower Recruitment or Supply Agency Services - Tele-communication Service - Legal Consultancy Service - Works Contract Service - Renting of Immovable Property Service - Courier agency service - period from April’ 2013 to June’ 2015 - denial on account of nexus. Mmanpower recruitment or supply agency service - tele-communication service - refund benefit has been denied on the ground that the invoices issued by the service provider had mentioned the address of the appellants’ Head Office instead of the address appearing in the registration certificate - HELD THAT:- The fact is not in dispute that the input services were consumed by the appellant in its Airoli Unit, for use/utilization in the output services exported by it. Thus, mere mentioning of address of the Head Office instead of such unit in the invoices will bear the character of a technical lapse and the original authority is competent to condone such lapses in terms of sub-rule (2) of Rule 9 of the Rules - matter remanded to the original authority for verification of the invoices and other particulars and thereafter to extend the refund benefit, if the services were used in the Airoli Unit for providing output service. Works Contract Service - HELD THAT:- There is no specific finding by either of the authorities that the works contract service was availed by the appellant for the interior works or for other activities in respect of construction of buildings - For ascertaining the eligibility of input service since the fact has to be verified, the matter is also remanded to the original authority to find out the activities undertaken by the appellant with regard to such service. Renting of immovable property Service - the department has accepted the refund claim by the appellant but denied the claim on maintenance charges claimed by these service providers - HELD THAT:- Since the maintenance charges collected by the service providers were in context with the property which was rented out by him, such maintenance charges should also be considered as part and parcel of renting of immovable property for the purpose of levy of service tax and also claim of the refund benefit. Thus, denial of benefit on such service is not proper and justified. Other services - Legal Consultancy Services, Courier Agency services, Manpower Recruitment and Supply Agency Services etc. - denial on the ground that invoices were not submitted by the appellant - HELD THAT:- In view of the fact that the documentary verification has to be done at the original level, the matter is remanded to the original authority for verification of the documentary evidences to be produced by the appellant. Time Limitation - HELD THAT:- It is an admitted fact on record that the refund applications were initially filed through on-line and subsequently filed in manual form along with requisite enclosures. Since the claims were lodged on-line, which was accepted in the departmental web-site, the claim applications cannot be considered as barred by limitation of time. Appeal allowed by way of remand.
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