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2020 (5) TMI 318 - AT - Service TaxRefund of unutilised Cenvat credit - Input services - cleaning-Pest Control Service - Air Travel Agent Service - Car Parking Service etc. - Group Insurance Service - Hotel Services - General Insurance Service - Banking and other Financial Services - Interior Decorator Service - Business support service - Event Management Service. Cleaning services-pest control services - HELD THAT:- Pest Control Service have been availed for making the premises of the appellant pest free. The appellant has availed Pest Control Services in the nature of Cleaning Services - Credit allowed. Air Travel Agent services - denial on the ground that there is no evidence to establish that the services were availed by the employees in discharge of their office duty - HELD THAT:- The employees have travelled in connection with the discharge of their office duty and, therefore, credit/refund is eligible. Car Parking Service - HELD THAT:- Renting of Immovable Property Service has been disallowed stating that they do not have nexus with the output service. Needless to say that the rent paid for car parking facility enables the employees of the appellant as well as the customers coming to the office of the appellant to park their cars - Credit allowed. Group Insurance Service - denial on the ground that it is excluded from the definition of input services - HELD THAT:- The appellant has not produced any evidence to show that said services are not availed for personal consumption of the employees - rejection of refund justified. Hotel Services - denial on the ground that the same is excluded as these services are availed for personal consumption of the employees - HELD THAT:- The appellant has to be given a further opportunity to establish their contention furnish evidence that the said service has been used by employees in discharge of their official duty. This issue is remanded to the adjudicating authority - Matter on remand. General Insurance Service - HELD THAT:- As per definition of input services, the credit availed on vehicles is not eligible. It is not brought forth from the record whether the entire premium is in respect of insurance for vehicles or whether it includes buildings and equipment also - for clarification of the issue, the same requires to be remanded to the adjudicating authority who shall reconsider the issue - matter on remand. Banking and other Financial Services - disallowed stating that the appellant has not produced valid documents to evidence the availment of credit - HELD THAT:- The appellant has produced the credit card statements before the adjudicating authority to claim the refund. It is common knowledge that banks do not issue invoices in respect of the service tax deducted from the clients. It is reflected in the bank statements. The department does not have a case that the credit services were availed by any individual of the company - rejection of refund alleging that the appellant has not produced invoice for payment of service tax is not sustainable - refund allowed. Interior Decorator Service - Business support service - Event Management Service - disallowed stating that these services do not have any nexus with the output service - HELD THAT:- The decision relied by learned counsel for the appellant in the case of COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS EMERSON INNOVATION CENTER [2015 (5) TMI 774 - CESTAT MUMBAI] has analysed the issue and held that there is no requirement to establish nexus of input service with output service. Moreover, w.e.f. 2012, Rule 5 has been amended wherein, the refund is eligible on input services and it is not necessary that the appellant has to establish that the input services were used for providing the output service - Refund allowed. Appeal allowed in part, part rejected - part matter on remand.
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