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2016 (6) TMI 679 - AT - Service TaxRefund of cenvat credit - Rule 5 of CENVAT Credit Rules read with Notification No.5/2006-CE(NT) dt. 14/03/2006 - The refund of credit with regard to service tax paid on Telecommunication services, Management, Maintenance or Repair Services, Internet telecommunication service, Security Agency Service, Manpower Recruitment Service, Chartered Accountant Service, cleaning & housekeeping services and Clearing and Forwarding Service were denied holding that the appellant has failed to establish the nexus of these input services with output services provided. Hence the appeal. 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. Therefore in my view, these services are eligible for credit/refund. The rent payable for premises is split as rent amount for premises and common area maintenance charges. Both these fall within the main category of renting of immovable property. Undisputedly the issue has been reconsidered in the de novo proceedings. Hence the claim in this regard is held to be inadmissible. Appellant is eligible for refund in regard to services except common area maintenance charge - Decided partly in favor of assessee.
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