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2018 (12) TMI 1483 - AT - Service TaxRefund claim - input services - rent a cab service - membership of club or association service - real estate agency service (visa) - management, maintenance repair services - export of services - Rule 5 of the Cenvat Credit Rules - Circular dated 19.01.2010 vide 120/01/2010-S.T. - Held that:- The order of the Commissioner (Appeals) would have been sustained if there not been a clarificatory circular issued on 19.01.2010 vide 120/01/2010-S.T. by the Department of Revenue. The circular clearly indicates that conjoint reading of the Cenvat Credit Rules is to be made with Notification no. 5/2006-CX(NT) to broaden the meaning of input service so as to cover its relationship to output service. The said circular also has attempted a liberal approach in stating that example of services like outdoor catering, rent a cab for pick up and drop of employees to office etc. are input services, without reference to if such pick up is from office or from airport. It also had indicated that correlation and scrutiny of documents to establish nexus is not required to be made if Chartered Accountant certificate or a self certification of the exporter is available to that effect and the department officers are only required to make basic scrutiny of the documents, which if found in order, sanction the refund within a month in order to given effect export to zero rate. The said circular was mainly issued for call centres and BPOs established to cover export of services but contained broad outlines of admissibility of credits on export oriented units. The appellant is eligible to avail cenvat credits to get refunds on those services namely club and association, rent a cab management, maintenance and visa service which were held to be inadmissible by the Commissioner (Appeals) - appeal allowed - decided in favor of appellant.
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