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Megma Design Automation India Pvt. Ltd. Versus Commissioner of Service Tax, Bangalore

2015 (9) TMI 939 - CESTAT BANGALORE

Denial of refund claim - accumulated CENVAT credit - Notification No.5/2006-CE dated 14.3.2006 - Various input services - Nexus with output service - Held that:- in respect of services reliance of the appellants on the decisions of the Tribunal mentioned against each service is applicable and appropriate. Moreover, the submissions regarding the nature of service received and its use also shows that stand taken by the Revenue that there is no nexus between input service and output service is not .....

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aken together and a common order is passed. The issue involved is whether the stand taken by the Revenue that there is no nexus between the input services and the output services and therefore appellant is not eligible for refund of accumulated CENVAT credit under Notification No.5/2006-CE dated 14.3.2006 issued under Rule 5 of CENVT Credit Rules, 2004 is correct or not. 2. The learned counsel submits a table containing the details of input services and how they have been used by the appellants .....

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is applicable and appropriate. Moreover, the submissions regarding the nature of service received and its use also shows that stand taken by the Revenue that there is no nexus between input service and output service is not correct. For better appreciation, the name of services and the justification for availability as submitted with which I agree is reproduced below: Name of input service Nature of view of input service by assessee Justification for availability of CENVAT credit Transportation/ .....

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ansportation of employees is an essential input service. CCE vs. Deloitte Tax Services India Pvt. Ltd.: 2008 (11) STR 266 (Tri.-Bang.). Air Fare Ticket Air travel agent services The said services are used for booking of air ticket for their employees and other officials travelling for project site abroad for the execution of work in USA. Therefore it would be very essential for the employees of appellant to frequently travel to USA, for the purpose of resolving the queries arising out of the ser .....

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it was allowed on maintenance of photocopying machine. Food coupons and catering services Food coupons and catering services These services are availed to provide food to the employees during the office hours. The said issue is clearly covered by the decision of Stanzen Toyotetsu (P) Ltd.: 2011 (23) STR 444 (Kar.) Professional fees Management Consultants Professional fees is in respect of services from professional like Chartered Accountants, Lawyers, Management Consultants, HRM, ERP implementat .....

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h various statutory provisions. Therefore it was eligible for refund. CCE vs. Deloitte Tax Services India Pvt. Ltd.: 2008 (11) STR 266 (Tri.-Bang.) . Pest Control Fumigation & House Keeping Management, Maintenance or Repair Services Pest Control services and fumigation I treatment services are used in relation to house-keeping services, ensuring hygienic, clean and germ free work environment. As the appellant has vast number of employees, therefore maintaining the premises in a hygienic cond .....

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mmunication, in relation to business. In this regard, the appellant wishes to rely upon the decision of CCE vs. Axiom Impex International Ltd.: 2009 (13) STR 684 (Tri-Chennai) (sic) and many more decisions, wherein CENVAT credit on mobile phones is held as admissible. CCE vs. Deloitte Tax Services India Pvt. Ltd.: 2008 (11) STR 266 (Tri. - Bang.) . Fit out rent Renting immovable property services Fit out rents is in respect of furniture and fitting, like sofas, air conditions, tables chairs, etc .....

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