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2021 (4) TMI 517 - AT - Service TaxRefund of the unutilized credit - inputs and input services used for providing output services - Cleaning Service - Plant Rental Charges - Freight Charges - Installation Charges - Pest Control Charges - Car parking charges, terrace charges, terrace and car-bike charges - Auditorium Charges - Event Management Charges - Purchase of air conditioning – Civil Work - Membership subscription. Cleaning Service - HELD THAT:- In the case of M/S HCL TECHNOLOGIES LTD VERSUS C.C.E. NOIDA [2015 (8) TMI 595 - CESTAT NEW DELHI], it has been clearly held that Cleaning Services are essential for providing output services and therefore, the same would qualify as input service and hence eligible for refund - the denial of CENVAT Credit on this service is bad. Plant Rental Charges - HELD THAT:- The appellant did not file any details as to the nature of service. However, it is seen that since services of renting of equipments for organizing events are allowed as valid input service, the same logic should apply here and accordingly, in principle, the denial of CENVAT Credit is held bad - The Delhi Bench of the CESTAT in the case of M/S HCL TECHNOLOGIES LTD VERSUS C.C.E. NOIDA [2015 (8) TMI 595 - CESTAT NEW DELHI] has held so. Freight Charges - HELD THAT:- Freight Charges are included in the inclusive part of the definition of “input service” under Rule 2 (l) of the CENVAT Credit Rules, 2004 and hence, the denial by the lower authorities is bad. The impugned order to this extent is set aside and this ground is allowed. Installation Charges - only ground for rejection by the lower authorities is the non-furnishing of any details - HELD THAT:- Since no details were furnished, this issue requires re-adjudication. Accordingly, the impugned order to this extent is set aside and the matter is remanded to the file of the Adjudicating Authority to verify the details and follow the guidelines - this issue is allowed by way of remand. Pest Control Charges - HELD THAT:- The assessee has claimed that this issue is akin to Cleaning Services, which is very much essential to keep the business premises safe and clean and hence, the denial is clearly uncalled for - Reliance can be placed in the case of M/S HCL TECHNOLOGIES LTD. VERSUS COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE AND SERVICE TAX, NOIDA [2015 (9) TMI 1037 - CESTAT NEW DELHI] - Credit is allowed. Car parking charges - terrace charges - terrace and car-bike charges - HELD THAT:- The parking charges is an essential service provided to all the employees and used by them during the course of their employment and hence, this forms an essential service - denial of CENVAT Credit on the above service is therefore held to be bad. Auditorium Charges - HELD THAT:- The service is an essential service since the trainings are provided for the employees of the appellant or business meetings are held there and hence, the denial of CENVAT Credit is not justified. Event Management Charges - input service or not - it is the case of the appellant that the above services were used for promoting the brand name of the company and the expenses relating to advertisements or sales promotions are specifically covered within the scope of the definition of input service - HELD THAT:- Issue decided in the case of M/S. BNP PARIBAS GLOBAL SECURITIES OPERATIONS P. LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI SOUTH [2019 (4) TMI 125 - CESTAT CHENNAI] where it was held that event management service has been held to be eligible for credit - credit allowed. Purchase of air conditioning - it is the case of the assessee that the service were not used for the construction of a building or civil structure, but they were in the nature of annual maintenance charges - HELD THAT:- Reliance placed in the case of M/S. VIRTUSA INDIA PVT. LTD. VERSUS CCE, HYDERABAD [2016 (6) TMI 681 - CESTAT HYDERABAD] where it was held that credit is to be allowed - credit allowed. Membership Subscription - HELD THAT:- The business promotion is very much essential for the survival of every company, the membership only expands the reach thereof and hence, it is a way of marketing the brand, which is an essential service - credit allowed. Appeal allowed in part and part matter remanded.
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