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2016 (3) TMI 525 - CESTAT ALLAHABAD

2016 (3) TMI 525 - CESTAT ALLAHABAD - 2016 (43) S.T.R. 294 (Tri. - All.) - Disallowance of refund claim - Input services received at unregistered premises with respect to services received from travel agent, guest house expenses, invoices not produced, service received from vendor not registered under proper category and the name of the appellant was not mentioned on the invoice - Held that:- travel agent service have been wrongly disallowed and is allowable, guest house expenses is also allowab .....

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npower recruitment service, issue is remanded to the adjudicating authority. - Decided partly in favour of appellant - S.T. Appeal No.518/2009 - Final Order No. A/70027/2016-SM - Dated:- 5-1-2016 - Anil Choudhary, Member (J) For the Appellant : Ms Khushboo Jain, CA For the Respondent : Shri Chatru Singh, Asstt Commr (AR) ORDER Per Anil Choudhary The Appellant, M/s EXL Service.Com India Pvt. Ltd., is in Appeal against Order-in-Appeal No. 86/CE/APPL/NOIDA/09 dated 27/03/2009 passed by the Commissi .....

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port nature of the output services amounting to ₹ 81,21,592/-. Vide order dated 13/6/2008 part of the refund claim was allowed amounting to ₹ 45,58,308/- and the balance was rejected. Being aggrieved, the appellant preferred appeal before ld. Commissioner (Appeals) who allowed the appeal in part upholding the disallowance with respect to input services received at unregistered premises at the relevant time amounting to ₹ 2,05,860,/-, with respect to services received from trave .....

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premises in Sector 62, Noida had been subsequently taken after the centralised registration in the year 2006. Further, application for addition of the said promises, was made on 7/6/07 and the same have been approved by revenue on 1/8/2007. That in view of the fact that the appellant assessee is registered with the Central Excise and service tax Department and the premises in question have been subsequently approved and added in the registration certificate, the disallowance is bad. The ld. Cou .....

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d.Commissioner erred in upholding the disallowance by observing that as the appellant is an exporter of service, they can have no business of travelling within India for business purposes. The said finding this extraneous and no disallowance can be sustained of the same. It is further emphasised that the service in relation to business travel and hence the services received from the travel agent is fully allowable as input services. So far the services received at guest house relating to service .....

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d, the appellant has produced before this Tribunal two invoices, one of ₹ 7,500/- being service tax paid for Internet service and the other invoice has been produced with regard to professional service received for ₹ 689/- totalling ₹ 8,189/-. The ld. Counsel prays that the claim be allowed to the extent invoices, are available, not produced earlier. As regards amount of ₹ 7044/- disallowed for the reason that the vendor is not listed in proper category the ld. Counsel dr .....

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ice is registered in different categories or classification of service cannot be the ground for rejection and as such the same is fully allowable. The last disallowance is regarding to invoices raised by manpower recruitment agencies wherein the name of the appellant is not mentioned on the invoice. The ld. Counsel for the applicant has produced the Invoices at pages 293 to 296 of the appeal book. Out of the 4 invoices, 3 invoices are raised in the name of one Mr.Jagat Sabharwal. The invoices we .....

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at Creative Castle, Vadodra. The assessee had taken Cenvat credit of service tax paid on hiring charges of premises taken by them on rent at 4th Floor, Darpan Apartment, R.C.Dutt Road, Vadodara used by them as Document Retention Centre for storage of number of documents pertaining to the Stock Broker Business. This hired premises was neither registered with the services Department nor used to render any output service directly. The rent receipt did not bear address of the hired premises. The as .....

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non-registered premises as per ISD under the service tax provisions. The ld. A.R. also relies on the ruling in the case of Hindustan Zinc Ltd. Vs. CCE - 2007-TIOL-2214-CESTAT-DEL, by another co-ordinate bench of this Tribunal wherein under the fact that the assessee was engaged in the manufacture of lead and zinc concentrates and they had availed Cenvat credit on the basis of invoices issued by CEAT Ltd. to the depot which was duly endorsed in favour of the assessee, the adjudicating authority .....

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is concerned, the same is allowable in view of the fact that the premises in question have been subsequently recognised and added in the centralized registration certificate. Moreover, registration is not a precondition for refund of Cenvat credit in case of an exporter of service as held by Honourable Karnataka High Court in the case of mPortal India Wireless Solutions Pvt. Ltd (supra). So far the travel agent service is concerned, I hold that the same have been wrongly disallowed by the learne .....

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