TMI Blog2010 (11) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions prescribed in Notification No. 5/2006-CE(NT) - As per the amended provisions of Notification 5/2006, the words “in or in relation to” were brought , which would indicate that any input or input services, which are used in or in relation to the manufacturing of final product, which is cleared for export, the refund claim can be filed for the Service Tax element paid on such input services - The amendment brought to Notification No. 5/2006 is with retrospective effect – Hence, the appeals filed by the assessee allowed with consequential relief, and reject the appeals filed by the revenue - 708 TO 716 AND 716(A) OF 2008, C/39 TO 48 OF 2009 - 1459 TO 1478 OF 2010 - Dated:- 29-11-2010 - M.V. RAVINDRAN, P. KARTHIKEYAN, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Commissioner (Appeals), who, after considering the submissions made before him, upheld the rejection of refund claim on the Service Tax paid on the vehicle maintenance services and the rent services and set aside the OIA, which rejected the refund claim of the Service Tax paid on the other input services, which are mentioned herein above. The assessee appellant as well as revenue are aggrieved by the said order and are in appeal before us. 4. The learned counsel appearing on behalf of the appellant would submit that the learned Commissioner (Appeals) has erred in not considering the merits of the case. It is his submission that the Service Tax paid on the input services i.e., rent services is in respect of the manufacturing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Joint Secretary in the Department of revenue, which clearly indicates that the amendment brought to Notification No. 5/2006 is with retrospective effect. 5. The learned Departmental Representative, on the other hand, would contest the eligibility to the credit of the Service Tax itself. It is her submission that in their appeal as well as in assessees appeals, the main aspect as to whether these services have to be considered; whether they are used in or in relation to the manufacture of the final products or not. It is her submission that it was for the assessee to adduce evidence and to establish nexus, if any, between the services and the manufacture/clearance of final products. It is her submission that the judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Commissioner, while allowing the appeal and the claims filed by the assessee in respect of banking charges, vehicle maintenance has recorded a finding which cannot be faulted with. It is a common sense that bank charges, courier and clearing charges and other professional service charges, computer maintenance, clearing charges, insurance charges are incurred by an assessee in or in relation to the manufacturing of the final products i.e., the business of assessee. The findings of the learned Commissioner (Appeals) are very clear to that aspect and hence we uphold them. It is seen that revenue has not produced any evidence to the effect that these services are not in relation to the business of the assessee. 6.3 As regards th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Service Tax paid on all the services as hereinabove recorded. 6.6 We also find some force in the contentions raised by the learned Counsel that Notification No. 5/2006-CE(NT), dated 14-3-2006, was retrospectively amended, which we may reproduce as under : Notification under other Rules Notification under Cenvat Rule 5 Procedure for refund of Cenvat credit. In exercise of the powers conferred by rule 5 of the Cenvat Credit Rules, 2004 (hereinafter referred to as the said rules ), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2002-Central Excise (NT), dated 1st March, 2002, published in the Gazette of India Extraordinary, vide number GSR 150(E), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of contention between the assessee and the revenue. The said bone of contention was set at rest by the Hon ble Supreme Court in various cases - Doypack Systems (P.) Ltd. v. Union of India 1988 (36) ELT 201, Collector of Central Excise v. Solaris Chemtech Ltd. 2007 (214) ELT 481. The law settled by the Hon ble Supreme Court in all these above cases is to the expression in relation to and the Hon ble Supreme Court has settled law, that the expression in relation to is a particular expression which pre-supposes another subject-matter and has to be considered in a proper perspective. Respectfully following the said judgments, we hold that that services received by the appellant in respect of the above services would be in relation to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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