TMI Blog2015 (10) TMI 2409X X X X Extracts X X X X X X X X Extracts X X X X ..... rnationals Ltd. v. CCE [2014 (1) TMI 558 - CESTAT AHMEDABAD] followed – Stay rejected. - APPLICATION NO.ST/STAY-92472 TO 92478/2015, APPEAL NO. ST/85337 TO 85343/2015 - Final Order Nos. A/3120-3126/2015-WZB/STB - Dated:- 28-8-2015 - M.V. RAVINDRAN, AND C.J. MATHEW, JJ. For Th eAppellant : S.V. Nair, Asstt. Commissioner (AR) For The Respondent : Bharat Raichandani, Adv. ORDER M.V. Ravindran, Judicial Member These appeals arc filed by the Revenue against Order-in-Appeal No: PD/786 to 792/ST-I/2014, dated 25/09/2014 passed by the Commissioner of Central Excise (Appeals). Mumbai IV. 2. Revenue has also preferred stay petitions against the impugned order which has allowed the appeals filed by the respondent-assessees and sanctioned them the refund of the amounts. The stay petitions are disposed of as we are disposing of the appeals on merits. 3. Heard both the sides and perused the records. 4. The issue involved in this case is regarding refund of the amount of service tax paid on input service i.e. 'banking and financial services' and 'technical inspection and certification services'. The respondent's are engaged in the busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel appearing on behalf of the respondent would submit that there is no dispute as to the fact that there were exports of the manufactured diamond jewellery by the appellant and for that purpose they had imported the rough diamonds. It is his submission that the services which are rendered by the banking and other financial services is in respect of the business activity of the respondent of import and export of diamonds and the issue is now squarely covered by the decision of the Tribunal in the case of CST v. Convergys India (P.) Ltd. [2009] 21 STT 67 (New Delhi - CESTAT). He would also submit that this bench of the Tribunal in the case of KAPIT Cummins InfoSystems Ltd. v. CCE [2014] 43 GST 266 (Mum. - CESTAT) has also held that any services rendered for the export of goods or services are eligible for refund as per the provisions. He would also submit that the Hon'ble High Court of Bombay in the case of Oil Natural Gas Corpn. Ltd. v. CCE,ST C [2013] 32 taxmann.com 141 (Bom.) has clearly stated that as to the meaning of the expressions directly or indirectly and in or in relation to has wide import and the service need not be a service which is directly used i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned departmental representative and by the Revenue in the grounds of appeal of Notification 17/2009-ST are very narrow, cannot be accepted. This our above view is fortified by the judgment of the Tribunal in the case of Convergys India Services (P.) Ltd. (supra) wherein this bench at paragraph Nos. 6 and 7: 6. From the above, it is clear that there can not be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilised and when the same is not possible there is provision for of refund or as rebate. Without questioning the credit taken, the eligibility to rebate can not be questioned. 7.1 In common parlance, if the cost of such and services becomes part of the cost of the final product or the cost of the output services, as the case may be, then they are understood as input and input services in relation to said final products or the output services. 8. The Hon'ble High Court Bombay in the case of ONGC (supra) in paragraph 13 laid down the law as to what should be construed of the expression 'input services' as defined under CENVAT C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urer; and thirdly, the service may be used, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal. The expression directly or indirectly has a wide import. The service, in other words, need not be a service which is directly used by the manufacturer in the manufacture of a final product. The definition of input service comprehends within its sweep a service which is used by the manufacturer even indirectly, and in or in relation to the manufacture of a final product. Where the legislature or its delegate uses the expression in or in relation to its object and purpose is to widen the scope and purview of the entitlement. When the words directly or indirectly and in or in relation to the manufacture of final products are used in conjunction that is indicative of the comprehensive sweep and ambit of the statutory provision. Rule 6(1) stipulates that no Cenvat credit shall be allowed on such quantity of input or input service which is used in the manufacture of exempted goods or for provision of exempted services, save in the circumstances which are mentioned in Rule 6(2). Rule 6(2) dea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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