TMI Blog2014 (6) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the lower authorities cannot be sustained - Decided against Revenue. Demand of service tax - air ticket booking and professional charges - Held that:- air tickets were used by employees of the company in connection with the business of the company. Similarly, it is submitted that the professional charges were paid to Chartered Accountants in connection with the business of the company. Neither of the submissions is supported by any documentary evidence. The learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the claim of refund to the extent of Rs. 1,24,27,580/- on the ground that no nexus was established between the input services and the output service. It sanctioned refund of Rs. 85,02,011/-. Aggrieved by the rejection of refund claim to the tune of Rs. 1.24 crores, the assessee preferred an appeal to the Commissioner (Appeals). The appellate authority found nexus between the output service and some of the input services viz., security services, recruitment services, manpower outsourcing, advertisement, training expenses, clearing and forwarding etc. and directed the lower authority to re-quantify the amount for refund in the light of the Board s Circular No. 120/1/2010, dated 19-1-2010. The Revenue s appeal before us is directed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble High Court s judgment dated 23-9-2011 in Central Excise Appeal No. 6/2011 (M/s. mPortal India Wireless Solutions Pvt. Ltd. v. Commissioner of Service Tax, Bangalore) [2012 (27) S.T.R. 134 (Kar.)]. Para 7 of the Hon ble High Court s order contain an answer to the issue raised in the assessee s appeal and the same reads as follows : 7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsels appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice, the learned counsel fairly submits that the assessee does not want to pursue the matter any more. 7. As regards other services, viz. air ticket booking and professional charges, we are inclined to grant an opportunity to the assessee for the ends of justice. Accordingly, the decision taken by the lower appellate authority in relation to these services is set aside and the question of nexus is directed to be re-examined by the original authority after giving the assessee a reasonable opportunity of adducing evidence and of being personally heard. Needless to say that, in case the decision on merits in respect of these services goes in favour of the assessee, the amount for refund should be determined in terms of the Board s circula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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