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2015 (8) TMI 30 - AT - Service TaxDenial of refund on input service credit lying unutilized in their Cenvat credit account of export of service - Various services - Held that:- For outdoor catering services, the contention of the learned AR has submitted that as there is statutory requirement for the canteen, therefore they are entitled to Cenvat credit in the light of decision of this Tribunal in the case of Semco Electricals (2009 (12) TMI 143 - CESTAT, MUMBAI) wherein this Tribunal has held that if the employees of an organization comes under the statutory requirement to maintain the canteen, then also Cenvat credit is available. Therefore I hold that appellant are entitled to claim Cenvat credit of ₹ 70,745/- on this count. Consequently entitled for refund claim under notification No. 5/2006. Both services, i.e. sewage treatment plant, garden, canteen assets, water purifier, repair of car used for business travel purpose, business premises and assets including workstations, office furniture, used for business purposes, are in the nature of services availed by the appellant in the course of their manufacture. Therefore, I hold that the appellant is entitled to avail input credit services as held by the Hon'ble High Court in the case of Ultratech Cement. Therefore I allow the input credit services of ₹ 4,78,842/-. Consequently, the appellant are entitled for refund of the same. All the invoices produced were in the name of employees and number of working days. Therefore it works out that how much time they take and the service provider has paid service tax. Further I find that for the subsequent period lower authorities have already allowed these services as man power recruitment services and allowed the Cenvat credit. Therefore, appellant is entitled to take Cenvat credit of ₹ 9,36,669/- under the category of man power recruitment service and consequently, they are entitled for refund claim under notification No. 5/2006 For ambulance services and non-mentioning of service recipient on the invoices raised by Reliance Communication, as learned Counsel conceded, therefore, I disallow the input service credit on this service - Decided partly in favour of assessee.
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