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2015 (11) TMI 653 - CESTAT BANGALORE

2015 (11) TMI 653 - CESTAT BANGALORE - 2015 (39) S.T.R. 695 (Tri. - Bang.) - Cenvat Credit - input services - nexus with output / export of services - Commissioner disallowed a portion of the credit available on the ground that Service Tax credit in respect of terrace area and parking space in respect of rented immovable property is not admissible - Benefit of refund under Notification No. 5/2006-C.E. (N.T.) read with Rule 5 of Cenvat Credit Rules, 2004 - Held that:- all the services are covered .....

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d term than the used term ‘for’. - This removed distinction between the provisions of Cenvat Credit Rules which provide for use of input service for providing output service and the notification which used the words “used in”. I find this submission to be appropriate for considering the admissibility of Cenvat credit and refund thereof in respect of these services. - Decided in favour of assessee. - ST/414/2011-SM and Cross Objection No. ST/Cross/78/2011 - Final Order No. 20876/2015 - Dated:- 27 .....

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e Tax credit in respect of terrace area and parking space in respect of rented immovable property is not admissible. The assessee has filed cross-objections and in the cross-objections, they have claimed that Service Tax benefit would be available in respect of these areas also. 2. Heard both the sides. The learned Counsel submits that the stand taken by the Revenue that credit is not admissible in respect of terrace and parking area is not sustainable in view of the decision of this Tribun .....

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xcluded while calculating the admissible credit in respect of renting of immovable property service and the credit of tax paid on renting of office premises also is admissible as per the Hon ble High Court of Karnataka s decision. As regards the remaining services, the stand taken by the Revenue is that there is no nexus. The respondent submitted a brief write up which is reproduced below :- Maintenance & Repair Service : This includes the service charges paid towards repairs/maintenance of .....

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yee Assistance programmes, towards maintenance charges paid to electrical systems without which development will not take place, etc. Also includes the Maintenance of Employees Attendance and other particulars and processing of monthly salaries of the employees and remittances of deductions from salaries such as PF, ESI, etc., to the statutory authorities on a monthly basis. Renting of Immovable property service : This includes rent & maintenance charges paid to the building/premises taken o .....

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to temporary software employees, technical staff taken on deputation basis from other companies, etc. Also included the charges paid towards contract placement of technical personnel in the company, staff providing charges on person basis, etc. As you aware if you take a senior employee on regular salary basis, we need to pay a commitment charges every month, as such we are hiring some employees on assignment basis and reduce the commitment charges which in the present day of life is a major cos .....

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pes, records and other software media handling charges, their transportation and administration charges, retainer fee for employee assistance programmes, administrative charges for maintenance of monthly employee records, etc. Services includes the Maintenance of Employees Attendance and other particulars and processing of monthly salaries of the employees and remittances of deductions from salaries such as PF, ESI, etc., to the statutory authorities on a monthly basis. Business Auxiliary Servic .....

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