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2021 (7) TMI 731 - AT - Service TaxRefund of Cenvat Credit - Air Travel Agency Services - Short-term Hotel Accommodation Services - Cleaning Services - Pest Control Services - Krishi Kalyan Cess - HELD THAT:- Though, the authority below has denied the credit availed on these services alleging that these services have no nexus with the output services, the department has no case that the services were not availed by the appellants for the purpose of providing output services. As also, there is no evidence to establish that these services were used for personal consumption - From the documents furnished, it is convincing that these services have been availed by the appellants for export of their output services - Further, this issue is covered by the decision of the Tribunal in the appellant’s own case M/S. MAERSK GLOBAL SERVICE CENTRES (INDIA) PVT. LTD. VERSUS COMMISSIONER OF G.S.T & C.C.E, (CHENNAI OUTER) [2018 (7) TMI 1838 - CESTAT CHENNAI] - the rejection or refund of credit on these services is unjustified. Short-term Hotel Accommodation Services are availed for the stay in hotel for attending workshop, seminars, meeting clients etc. - HELD THAT:- This is clear from documents in the nature of Hotel Invoice, e-mail etc. It is established that these are not used for personal consumption - appellant has relied on the decision in the case of M/S. GE MONEY FINANCIAL SERVICES P. LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2019 (5) TMI 1569 - CESTAT CHANDIGARH] to argue that the said decision has held that the credit availed on Hotel Accommodation Services is eligible - refund of credit is to be allowed. Cleaning Services - HELD THAT:- As these services are required to keep the premises of the appellants’ office in a clean and hygienic manner. So also, is the case with pest Control Services - the appellant is eligible for refund of credit on these two services. Krishi Kalyan Cess - HELD THAT:- The learned counsel has fairly stated that the credit availed on Krishi Kalyan Cess is not eligible and that they are not contesting the same. The refund denied under this head is upheld. Appeal allowed in part.
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