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M/s Qualcomm India Pvt Ltd Versus Commissioner of Service Tax, Mumbai-I

2015 (6) TMI 1004 - CESTAT MUMBAI

Allowability - Refund claim - Eligibility of credit of Service tax attributed to services used in Delhi office for distribution to the Mumbai office in terms of Rule 7 of Cenvat Credit Rules and allowability of Cenvat credit having no nexus with the output service - Held that:- appellant is providing services from both the Delhi and Mumbai office and the accounts are centralized at Mumbai office and the billing of the services and purchase is also done by Mumbai office and the payments have been .....

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favour of appellant with consequential relief - Appeal No. ST/89807/14 - Final Order No. A/85646/2016-WZB/SMB - Dated:- 9-6-2015 - Anil Choudhary, Member (J) For the Appellant : Shri Shankar Bala, C. A. For the Respondent : Shri S. V. Nair, AC (AR) ORDER Per Shri Anil Choudhary The present appeal is filed by M/s Qualcomm India Pvt. Ltd. being aggrieved by Order-in-Appeal No. 632/PD/MUM/2014 dated 28.5.2014 passed by the Commissioner of Central Excise & Service Tax (Appeals-IV), Mumbai-I, whe .....

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f ₹ 1,81,290/- have been denied and consequently, the refund claim of the appellant assessee under Rule 5 of Cenvat Credit Rules read with Notification No. 5/2006 was rejected in part. 2. The brief facts are that the appellant assessee is registered with the Service Tax department and Delhi office is also registered as an ISD. The appellant is a company registered under the Company's Act having its operation at Mumbai, New Delhi, Bangalore and Hyderabad. Hyderabad and Bangalore unit ar .....

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QCOM to the wireless telecommunications industry, advising on local marketing strategies, local market conditions, and customers' views and requirements regarding QCOM's products and services; providing information on competitors, market trends and new products and services in the wireless communications market, among others. The entire services provided by the appellant under agreement consisting of - (i) Global Business Development (GBD) (ii) Non GBD division (that includes Engineering .....

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used for output services. As the appellant is engaged in export of services, without payment of Service Tax during the period in question, they could not avail the CENVAT Credit and accordingly, filed refund application on 24.3.2010 and 29.6.2010 for refund of CENVAT Credit availed for the quarter April, 2009 to June, 2009 and July, 2009 to Sept. 2009 respectively. The jurisdictional Service Tax authorities issued show-cause notice dated 26.10.2010 calling upon the appellant to provide additiona .....

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uted to services used in Delhi office are not eligible for distribution to the Mumbai office in terms of Rule 7 of Cenvat Credit Rules. It was further held that the Service Tax attributed to services used at Delhi office and subsequent transfer by way of issuing cenvat invoice under Rule 7A of the Service Tax Rules, 1994 is improper. Secondly, the amount of ₹ 1,82,290/- has been held as not having nexus with the output service provided by the appellant and accordingly the CENVAT Credit was .....

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i office for both the offices and all the transactions of Delhi and Mumbai office are recorded in the Books of Account maintained at Mumbai. The findings in the impugned order are perverse. Further, the said conclusion that the Delhi unit is not providing output service is without any basis. It is further stated that there is no finding that the appellant have not completed all the conditions as prescribed under Rule 7 of the Cenvat Credit Rules. It is further urged that in similar facts and cir .....

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h of the period in dispute. The fact recorded in tabular form shows that the appellant have realized the invoice amount for each month in the period in dispute and the same stands certified by FRC. Further with respect to reference of Rule 2(l) of CENVAT Credit Rules, where input service' is defined, have recorded the findings that some inputs services lack nexus as input service as noticed therein in the table. (iii) The learned Counsel urges that as regards the Club or Association Services .....

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rvices is concerned, the same have been incurred for relocation of employee from Mumbai to Delhi and Delhi to Mumbai. Accordingly, in case of relocation of the employee of the office, the appellant has to bear brokerage for getting the residence on rent for the employee. Accordingly, the services availed is in respect of business of the appellant assessee and accordingly, the disallowance is bad. (v) As regards the Broadcasting services received from NDTV where the major amount of ₹ 1,75,1 .....

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5,100/-. Further, it is evident that the purchase order has been issued by the Delhi office of the appellant. Further, the purchase order also mentioned ship to' Mumbai office as well as Bill to' the Mumbai office. The justification for service charges towards media coverage of Qualcomm India Signature Event 2009 , from the invoice dated 7.9.2009, it is seen that the invoice have been raised in the name of the principal of the appellant i.e. Qualcomm incorporated, USA. From the perusal o .....

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