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2018 (5) TMI 560 - AT - Service TaxRefund of unutilized CENVAT credit - input services - Health Insurance Service - Services by Air Conditioned Restaurants - Management, Repair and Maintenance Service - Renting of Immovable Property service - Supply of Tangible Goods Services - Event Management Service - Transportation of employees services - Management or Business Consultant’s service - Security Agency Service - Catering or Staff Welfare Services - Sponsorship Services - Business Exhibition Service - Share Valuation Service - General Insurance Services - denial on the ground of nexus - Held that: - after the amendment in the definition of ‘input service’ w.e.f 1.4.2011 certain input services have been specifically excluded and health insurance is one of the ‘input service’ which has been specifically excluded from 1.4.2011 - refund on health insurance rightly rejected. Services by Air Conditioned Restaurants - Held that: - the appellant himself have admitted that it has been inadvertently availed and the same will be reversed. Management, Repair and Maintenance Service - Held that: - these services are consumed for the maintenance and repair of the office premises, facility management charges and charges for housekeeping, which are required for effectively and efficiently providing the export of service - these services falls in the definition of ‘input service’ subject to the verification of the invoices which are enclosed by the appellant along with the appeal papers - matter on remand. Renting of Immovable Property service - Held that: - this service falls in the definition of ‘input service’ and the appellant is entitled to the refund of service tax paid on this ‘input service’ subject to verification of the invoices - matter on remand. Supply of Tangible Goods Services - Held that: - equipments like photocopier machine have been obtained on lease to be used for provision of output service and without such equipment the appellant may not be in a position to render the services smoothly - this service also falls in the definition of ‘input service’ and therefore, the appellant is eligible for credit subject to verification of the invoices - matter on remand. Event Management Service - Held that: - this service falls in the definition of ‘input service’ as the said services are integral to the provision of output service - refund allowed. Transportation of employees services - Held that: - These services are directly linked to the performance of the employees and are required for provision of export of output service - This service falls in the definition of ‘input service’ and therefore, the appellant is entitled to refund of service tax subject to verification of invoices - matter on remand. Management or Business Consultant’s service - Held that: - these services are in relation to profession or business consultancy charges paid towards preparation of statutory documents like Form 16 under Income Tax Act, 1961 and this service includes professional consultancy services in relation to information technology and its related equipments - This service falls in the definition of ‘input service’ and therefore, the appellant is entitled to refund of service tax subject to verification of invoices - matter on remand. Security Agency Service - Held that: - this does not fall in the definition of ‘input service’ and it is only a welfare activity for the security agency - refund rightly rejected. Catering or Staff Welfare Services - Held that: - outdoor catering service is not eligible for input service credit post amendment dated 1.4.2011 and therefore, the appellant is not entitled to refund on account of this service - refund rejected. Sponsorship Services - Held that: - this falls in the definition of ‘input service’ as sales promotion service are specifically included in the definition of ‘input service’ as per Rule 2(l) of CCR - refund allowed. Business Exhibition Service - Held that: - business exhibition conducted for the prospective customers and the said service are specially included in the definition of ‘input service’ as per Rule 2(l) of CCR - refund allowed. Share Valuation Service - Held that: - this service is in relation to the share valuation service received from an authorized share valuator and this fall in the definition of ‘input service’ - refund allowed. General Insurance Services - Held that: - this kind of insurance falls in the definition of ‘input service’ as it is required in connection with the business operation and providing output business services - refund allowed. Refund of ₹ 6,90,950/- on the ground that the invoices have not been produced - Held that: - appellant submits that the invoices were submitted before the authorities but they were not examined and he undertakes to submit the invoices again before the adjudicating authority if the matter is remanded - matter on remand. Refund of ₹ 9,466/- was rejected on the ground that Service Tax Registration number was not available - Held that: - refund cannot be rejected on procedural infractions - refund allowed. Appeal allowed by way of remand.
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