Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 863 - AT - Service TaxRefund of unutilized CENVAT credit of Service Tax - Input service - General Insurance Service - Club Membership Service - Photography Service - Credit Card and Debit Card Services - rejection on the ground of lack of nexus of the input service with the output service exported - exclusion of input service from the definition of Input Service under Rule 2(l) of CCR 2004 - HELD THAT:- The learned Counsel appearing for the appellant has given full justification that the said services have been used for providing the output service and I also find that the services viz. Architectural Service, Event Management Service, Works Contract Service, Supply of Tangible Goods Service, has been specifically held to be input service by various decisions rendered by the Tribunal and the High Court. General Insurance Service - HELD THAT:- The appellant has not been able to bifurcate the Insurance Service availed on the assets of the company and on the lives of the persons working in the said company. In the absence of clear bifurcation and lack of documentary evidence, the CENVAT credit on General Insurance Services is denied - credit denied. Club Membership Service - HELD THAT:- The learned Commissioner, though, has admitted that the said services is in relation to applying for the membership of the trade and association but still hold the same is for the benefit of the employees only. This finding of the learned Commissioner is wrong because the membership of the club was used in relation to promoting the trade and hence it falls within the definition of Input Service - credit allowed. Photography Service - HELD THAT:- The Photography Services were availed by the appellant for capturing the business events which are necessary to keep record of the events conducted as well as for future reference hence this service also falls within the definition of Input Service - credit allowed. Credit Card and Debit Card Services - HELD THAT:- These services were used for booking official travels, meal cards and accommodation for the appellant’s employees who had to travel within or outside India on official projects which directly contributes to the business operation and has a direct nexus to the output service - the said service also falls within the definition of Input Service - credit allowed. Appeal allowed in part.
|