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2016 (11) TMI 106 - CESTAT HYDERABADRejection of refund claim - export of services - CENVAT credit denied - Chartered Accountant's Services - Courier Services - Commercial Training or Coaching Centre's Services - Cleaning Services - Telecommunication Services - Works Contract Services - whether the denial of CENVAT credit on these services justified on the ground that the services have no nexus with the output services exported - Held that: - works contract service - these input services are not hit by the exclusion clause of 2(l) of the CENVAT Credit Rules, which excludes service portion in the execution of a works contract and construction services in so far as they are used for (a) construction or execution of a works contract of a building or civil structure or a part thereof; or (b) laying of foundation or making of structures of capital goods: Hence I hold that the works contract services received by the appellant are eligible input services. Chartered Accountant's services - Held that: - these are akin to eligible input services like auditing, accounting listed in the inclusive definition of input service in Rule 2(I) of the Rules. They are also not barred by any of the exclusions to the said Rule 2(l). This being so, these services will also take on the colour of an eligible input service. Reference made to the decision of case CST Delhi vs Convergys India Pvt Ltd [2009 (5) TMI 50 - CESTAT, NEW DELHI] where it was held that there cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible there is provision for grant of refund or as rebate. Without questioning the credit taken, the eligibility to rebate cannot be questioned - In the common parlance, if the cost of such goods and services becomes part of the cost of the final product or the cost of the output services, as the case may be, then they are understood as input and input services in relation to said final products or the output services. The disputed input services are very much eligible input services and by implications, the appellant is eligible for refund of the credit - appeal allowed - decided in favor of appellant.
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