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2015 (10) TMI 1999 - CESTAT NEW DELHI

2015 (10) TMI 1999 - CESTAT NEW DELHI - 2016 (41) S.T.R. 999 (Tri. - Del.) - Refusal for Refund of CENVAT Credit input services - export of output services - Event Management Service and Mandap Keeper services and Event Management Services & Sponsorship Services Activities relating to Business - Appellant contends that two separate yardsticks for availing CENVAT credit and for refund of the same cannot be there and rejection of refund was not justified Revenue contends that Appellants fail .....

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he eligibility for refund of un-utilized credit cannot be measured with a different yardstick.

The appellant being a BPO, exporting services, having large number of employees and a huge customer base in India and abroad the impugned services cannot be said to be not related to the activities relating to business of the appellant. - Impugned services cannot be said to be not related to the activities relating to business; Rejection of order of refund claim is unsustainable - Impugned o .....

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ional, (GI) Hungary Branch. These services are classified under the category of Business Auxiliary Services (BAS) taxable under Section 65 (105) (zzb) of the Finance Act, 1994. These services provided to overseas clients of GI satisfies the conditions prescribed under the Export Service Rules, 2005, and appellant avails benefit under Rule 5 of the Cenvat Credit Rules, 2004. Accordingly the appellant filed a refund claim for the relevant period under Notification No. 5/2006-CE (NT) dated 14.3.200 .....

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ppellant submitted that the authorities below failed to appreciate the definition of input services in the correct perspective. He submitted that appellant is a BPO with huge number of employees. Appellant provides Business Auxiliary Services to customers located in India as well as outside. Majority of services provided are exported outside the country. The impugned services are availed for sponsoring events and conduct of events. The learned Counsel laid thrust that the authorities below thoug .....

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ng credit, the rejection of refund was not justified. He relied on Circular No. 120/01/2010-ST dated 19.1.2010. The learned Counsel explained that all these input services were used for providing output service exported. 3. The impugned order was supported by the DR who submitted that the Commissioner (Appeals) has rightly rejected the refund claim. The appellant had failed to explain the essential nature of the input service as to how the said service, if absent would adversely affect the effic .....

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d activities relating to business . The judicial pronouncements analyzing the admissibility of credit of service tax paid, is to test whether the expense incurred is in relation to the business of the assessee. If the answer is in affirmative, the courts have allowed the credit. 5. On behalf of the appellants it is submitted that Event Management Services availed were in the nature of job fairs and events which had the object of imparting information about the Company to prospective employees. T .....

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ital Finance, National Conference on Good Corporate Governance, Indian Economic Summit, International telecom Conference, Indian Health Summit, Conference on Chief Financial Officers Strategy etc. It is submitted that sponsorship of various events enables the appellants to reach across various sectors of the industry and enhance its customer base. It is also pointed out that as per service tax return filed for F.Y. 2009 & 10 and 2013-14 its domestic business has increased from ₹ 580 mi .....

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