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2022 (2) TMI 201 - AT - Service TaxRefund of unutilized CENVAT Credit - Car parking Service - Interior Decorator Service - water supply services - telecommunication services - update of current trends in IT industry, SAP, etc. - payment made for an IT conference to M/s. Entrine Business Services Pvt. Ltd - services availed for getting the foreign exchange for the employees when they travel abroad on assignments - services of EEFC fund conversion into INR - consultancy service - HELD THAT:- It is seen that most of these services are very much essential in running the day-to-day business of the appellant and are necessary for the smooth functioning of its business. Surprisingly, the First Appellate Authority has denied the refund has been denied for want of nexus. However, the Central Board of Excise and Customs (C.B.E.C.) has itself done away with the requirement of “nexus” vide its letter D.O.F. No. 334/1/2012-TRU dated 16.03.2012, which is binding on the First Appellate Authority as well. Hence, demanding of nexus is clearly contrary to the guidelines of the C.B.E.C. letter dated 16.03.2012, for which reason the impugned order denying refund on the above services cannot be sustained. The same is therefore set aside and to this extent, the appeal stands allowed with consequential benefits, if any, as per law. Water supply services - HELD THAT:- No explanation was offered for the service, for which reason perhaps the authority has denied the benefit of refund. Before me, it is pleaded as above and the Learned Advocate for the appellant requested for a remand, for enabling the appellant to furnish supporting documents before the lower authorities. Hence, this issue is remanded back to the file of Adjudicating Authority, who shall consider all such documents that may be furnished by the appellant in support of its claim. Telecommunication service - Services of M/s. Bharti Airtel Ltd. - HELD THAT:- Since there is no finding with regard to the verification of documents, this issue is also remanded to the file of the Adjudicating Authority for re-verification of the appellant’s claim in the light of the documents which are produced or which were produced, again, for convenience. The appeal stands partly allowed and partly remanded.
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