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Manhattan Associates (India) Development Centre Pvt. Ltd. Versus Commissioner of Service Tax Bangalore-Service Tax

2015 (11) TMI 344 - CESTAT BANGALORE

Denial of refund claim - accumulated CENVAT credit - input services claimed to have been utilised for export - Held that:- Input services have been excluded post 01/04/2011 from the definition of input service given in Rule 2(l) of CENVAT Credit Rules 2004. However the period involved here is prior to 01/04/2011, that is why this exclusion will not be applicable to the appellants case. - rule in sub-clause (ii) clearly says that the input service which are used directly or indirectly, in or in .....

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and the input services in question (the appellant here has not pleaded relief in respect of Banking and Other Financial Service & Design Service) would be covered for relief i.e. refund of accumulated input service credit in terms of Rule 5 of CENVAT Credit Rules, 2004 to the appellant. - Decided partly in favour of assessee. - ST/2917/2011-SM - Final Order No. 21792 / 2015 - Dated:- 12-8-2015 - Shri Ashok Kumar Arya, Technical Member For the Petitioner: Shri Siddarth Garg, CA For the Responden .....

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amount involved along with the names of the case law applicable for the respected service in its favour. In case of the service viz. Banking and Other Financial Services and the Design Services mentioned at Sl.No.2 and 8 of this list, no case law has been mentioned and the amount involved herein has been shown as ₹ 19/- and ₹ 4,302/-respectively. In case of above two services, the learned CA withdrew his claim for refund saying that he is not sure how these services are exactly havin .....

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gement or Business Consultancy Services x. Management, Maintenance or Repair Service xi. Manpower Recruitment and Supply Agency xii. Outdoor Catering Service xiii Rent a Cab Service xiv. Rent paid on car parking, cafeteria and terrace of the building xv. Security I find that some of these input services have been excluded post 01/04/2011 from the definition of input service given in Rule 2(l) of CENVAT Credit Rules 2004. However the period involved here is prior to 01/04/2011, that is why this e .....

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:- (l) "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premise .....

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