Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 595 - AT - Service TaxCenvat Credit - various input services - nexus with output - Refund claim of unutilized Cenvat credit - Rule 5 - Export of services - Held that:- service of renting Car parking space used for parking of the vehicles of the Officers/Employees of the assessees Company has nexus with the business of the assessee - Credit allowed. Hotel bills for stay of auditor when he visited Chennai for audit of the appellants Company - Held that:- Auditing is an essential activity for the Company. The definition of input services is so wide, and it does not restrict or confine the scope of the service mentioned in the inclusive part. - Credit allowed. Cleaning services - dry cleaning of carpet, cleaning of chairs and glass etc. - Held that:- cleaning services has nexus with business activity of manufacture when cleaning service are undertaken in the premises of the appellants Company. - Credit allowed. Renting of equipments for organizing events and Event Management Service - Held that:- In a catena of decisions it has been laid that any service in relation to the business of providing the output service would get covered. - credit allowed. Advertisement and Sponsorship Service - Department contends that the appellants being a software company engaged in export, these input services pertains to brand HCL which is widely known for hardware and therefore the appellants are not entitled to credit. - Held that:- appellant has nowhere stated in the reply that these input services were availed for promotion of hardware - the observation of the adjudicating authority is factually wrong - credit allowed. Out of pocket expenses - Held that:- The words out of pocket expenses is too wide and lacks definiteness as to the kind of service which would qualify to be an input service. - credit cannot be allowed without specification - credit denied. Visa and Immigration Services - pertaining to the spouse and daughter - Held that:- These services do not qualify to be input service to avail credit - credit denied. Rent-a-Cab Service - Held that:- According to appellants the service is used to pick up and drop the employees on daily basis so that they reach on time and these facilitate the output services. It has been settled in a series of judgments that Rent-a-cab service qualifies as input service for the relevant period. - credit allowed. Accommodations Services for stay of employees - Held that:- The services for accommodation of employees in different places of the country in order to make ready the software for export cannot rule out the possibility of use of such services for personal purpose. - Credit denied. Decided partly in favor of assessee.
|