Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 478 - AT - Service TaxRefund of CENVAT Credit - input services - Club or Association membership service - Design Service - Sponsorship Service - denial on account of Nexus. Sponsorship Services - HELD THAT:- It is clear that the Adjudicating Authority granted relief to the appellants qua sponsorship service proportionately and the same was neither challenged by the Appellant nor by the Revenue before the Commissioner, but the learned commissioner still chooses to give findings on the said service also that too in the Appeal filed by the Appellant. Therefore in view of the decision of a co-ordinate Bench of the Tribunal in the matter of COMMISSIONER OF C. EX., BANGALORE VERSUS MAVENIR SYSTEMS PVT. LTD. [2012 (11) TMI 868 - CESTAT, BANGALORE], the findings recorded by the learned Commissioner on the said service is beyond his jurisdiction and hence liable to be ignored. Learned Commissioner could not have passed any further order beyond the scope and ambit of the appeal before it and by doing so in this case, it has exceeded its jurisdiction and exercised the power which is not vested in it. Club or Association membership service - periods i.e. January to March, 2016 and April to June, 2016 - HELD THAT:- Documentary evidence has been submitted by the Appellant before the authorities below to establish the plea that service tax has been paid with regard to membership of ASSOCHAM, National Highway Builders Federation, the Taj Mahal Hotel and Federation of Indian Exports Organisation - In the instant matter the appellant is engaged in the business of Erection, Installation or Commissioner service for the aforesaid purpose in today’s scenario everybody wants latest, fast and more economical technology and therefore the membership of such kind of Federation etc. are essential for getting day to day information about the latest trends etc. in the concerned Industry as now a days technologies are changing very fast. It is not the case of Revenue that the membership has been taken in the name of any particular employee. The absence of these services will have an impact on the quality and efficiency of output service and therefore will be eligible as input service - refund allowed. Membership of Taj Mahal Hotel - HELD THAT:- Since the members gets priority in the respective hotels where they are members therefore membership of hotels also becoming essential day by day as the members can get conference halls, cabins etc. in a short notice for conducting business meetings with foreign delegates etc. and the same is the case of the appellants also. Therefore it has also nexus with the output service. Similarly Diaries/calendars etc. are also essential part of business promotion therefore designing them can very well be said to have nexus with the output service. Appeal allowed - decided in favor of appellant.
|