TMI Blog2016 (3) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... nterior design service, rentals paid for the office premises, professional fees paid to C.A., purchase of foreign currency for the staff travelling abroad were rendered by the respondent but contended that these services do not qualify as input services they do not play any role in providing output service - By relying on the decision of division bench in the case of Morgan Stanley Advantage Services 2014 (12) TMI 330 - CESTAT MUMBAI, the services provided by respondent qualify as input service and therefore refund claim is granted. - Decided in favour of revenue - Appeal No. ST/87512/13 - Final Order No. A/85873/2016-WZB/SMB - Dated:- 4-2-2016 - Hon ble Mr. M.V. Ravindran, Member (Judicial) For the Appellant : Shri B. Kumar Iyer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the learned D.R. that unless there is a registration, the respondent could not have co-related the use of CENVAT credit in respect of the said output services. It is his further submission that the provisions of Section 65 of the Finance Act, 1994 stipulate the procedure for registration in a prescribed form and unless it is granted, CENVAT credit could not be availed. As regards the refund of CENVAT credit of an amount of ₹ 5.97 lakhs it is his submission that the said credit is in respect of rent-a-cab service, interior design service, rentals paid for the office premises, professional fees paid to C.A., purchase of foreign currency for the staff traveling abroad. It is his submission that these services do not qualify as inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se f JP Morgan (supra) on an appeal filed by Revenue in para 7 held as under:- 7. On the second issue of late registration, the respondents have rightly relied on Rule 4 of the Service Tax Rules under which registration is deemed to be granted within seven days of the application for registration. In the present case, the respondent had applied for centralized registration on 5-10-2006. Some communication took place thereafter between the respondent and the department, which has been shown by the respondent and the registration was finally granted on 26-12-2008. We find nothing substantial in the series of communications to indicate that some important elements to be considered for registration are missing in the application, such as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds the appeals of the Revenue, the only ground urged is on the use of the expression in which has been retrospectively amended by substitution of expression for . The expression for implies for the purposes of as held by the Hon ble Apex Court in the case of Indian Chamber of Commerce [AIR 1976 SC 348]. Therefore, if any input service has been used for the purpose of export of output service, refund of input service credit would be available. In any case, the department has not objected to the assessee-respondent taking the credit at the relevant time and the objection has been raised only at the time of filing of the refund claims. This Tribunal, in the case of Commissioner of Service Tax, Delhi v. Convergys India Pvt. Ltd. - 2009 (16) S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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