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2021 (10) TMI 1232 - CESTAT CHENNAIRefund of unutilised Cenvat Credit - input or not - nexus of input with the output service - Education and Training Expenses - Subscription Fee - Subscription Fee paid to Export Promotion Council for EOU, SEZ, and M/s. Nasscom - Rejection of refund for mismatch of description in the Invoices issued by M/s. Beyond Square Solutions (P) Ltd. - rejection of refund for invoices do not indicate the Service Tax Registration No. of the service provider. Education and Training Expenses - denial on the ground of nexus - HELD THAT:- In the invoices, the services are described as Event Management Services. The invoice does not show that the services are provided for Education and Training Services or as Subscription Fee. As per invoice, the consideration is paid for Event Management Services - The Tribunal in the case of DBOI GLOBAL SERVICES PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2016 (11) TMI 521 - CESTAT MUMBAI] has held that Event Management Services are eligible for credit. The said decision has been upheld by the Bombay High Court in THE COMMISSIONER OF SERVICE TAX – VI, MUMBAI VERSUS M/S. DBOI GLOBAL SERVICES P. LTD. [2018 (12) TMI 171 - BOMBAY HIGH COURT] - the disallowance of credit/refund on these invoices issued by M/s. Host India Events & Marketing is unjustified. The appellant is eligible for credit/refund. Refund claim - Subscription Fee paid to Export Promotion Council for EOU, SEZ, and M/s. Nasscom - HELD THAT:- The Tribunal in the case of M/s. Alliance Global Services IT India (P) Ltd., (supra) has analysed the very same issue and held that the credit is eligible. It also needs to be pointed out that in para 7.4 of the impugned order, the Commissioner (Appeals) has relied upon the decision in the case ofM/S. MARUTI SUZUKI LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-III [2009 (8) TMI 14 - SUPREME COURT] to hold that the credit is not eligible - credit availed in respect of Subscription Fee paid on Export Promotion Council for EOU, SEZ and M/s. Nasscom are eligible for refund. Refund claim - Invoices issued by M/s. Beyond Square Solutions (P) Ltd. - Learned counsel has argued that though the nature of expenses is described in the invoices dated 15.05.2015 and 07.03.2015 by M/s. Beyond Square Solutions (P) Ltd., as Subscription Fee, these invoices are actually issued for providing software solutions and not expenses towards Subscription Fee - HELD THAT:- On perusal of two invoices, the description of services unambiguously shows that the amount is paid for monthly Subscription Fee. The amount in both these invoices are constant, which is ₹ 15,000/-. There are no reason to assume that these expenses were for Software Services rendered by M/s. BSSPL to appellants.. It has also to be mentioned that the amount paid being constant for every month, it can only be that the amount is paid towards subscription. The appellants have not produced any evidence to support their arguments that M/s. BSSPL assisted them for providing software solutions and the expenses are incurred for such services and not Subscription Fee. For this reason, the rejection of credit on the invoices by M/s.BSSPL is upheld. Refund claim - Invoices issued by two Consultancy Services, namely, M/s. Crave Infotech and Consultancy Services and M/s. Dayadimensi India (P) Ltd. - reason for rejection of refund in respect of these invoices is that the invoices do not indicate the Service Tax Registration No. of the service provider - HELD THAT:- It is an omission on the part of service provider, which is beyond the control of the appellants, who is the service recipient. In the case of MAFATLAL INDUSTRIES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, AHMEDABAD [2020 (6) TMI 61 - CESTAT AHMEDABAD], it was held that this issue is only a technical infraction and the error not being on the assessee’s part, the benefit of credit/refund cannot be rejected - the credit/refund on these invoices is eligible. Appeal allowed in part.
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