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Commissioner of S.T., Mumbai-II Versus MMS Maritime (India) Pvt. Ltd.

2016 (5) TMI 682 - CESTAT MUMBAI

Refund claim - Unutilized accumulated Cenvat credit - Manpower Recruitment Agency Services - Export of services as providing to foreign client - Department contended that input services have no nexus with the output services - Held that:- all the services except ‘Rent-a-Cab Service’ are essential services for providing the service of Manpower Recruitment Agency. it is also found that any service whether it is used for providing output services or otherwise, cannot be decided in isolation but it .....

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Refund claim - Rent-a-cab Service - Held that:- this service was excluded from the definition of input services in terms of Clause (B) of Rule 2(1) of CCR, 2004, therefore even though the same was used for the conveyance of staff but due to specific exclusion, the same does not remain as input service and therefore refund is not admissible in respect of Transport Service (Rent-a-Cab Services). - Decided partly in favour of appellant - ST/89930 & 89932/2014-Mum and ST/85135/2015-Mum - .....

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re the appeal No. ST/89932/14 is dismissed as infructuous. 2. In Appeal No. ST/89930/14 and ST/85135/14 the common facts are that the appellant is engaged in providing Manpower Recruitment Agency Services to their foreign client which is export of services and accordingly they filed refund claim of unutilized accumulated Cenvat credit availed in respect of following services : (1) Advertising Agency Service (2) Banking and other Finance Services (3) Business Support Services (4) Chartered A .....

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The Original Authority has partly allowed the refund claim and majority amount of refund was rejected on the ground, firstly, services were provided in India accordingly it is not export of services and secondly in respect of some services the ld. adjudicating authority has held that same are not input services for providing output services. Being Aggrieved by the order of the Original Authority, respondent filed appeal before the Commissioner (Appeals) who allowed the appeals of the respondent .....

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the grounds of appeals submits that the respondent could not establish the nexus of the input services, on which the refund was sought for, with the export of services. He further submits that after amendment in the input service definition w.e.f. 1-4-2011 certain services which are used for personal use of the staff and employee were excluded from the scope of input services, therefore the services in the present case were used for the welfare of employees therefore same is not admissible input .....

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vices were required for providing output services, accordingly refund was allowed. On the query from the bench regarding the transport services involved in appeal No. ST/89930/14 i.e. Rent-a-Cab service which was specifically excluded in terms of clause (B) of Rule 2(1) of CCR, 2004, he fairly concede that the same is not admissible in terms of amendment. 5. I have carefully considered the submissions made by both sides. 6. As per submission made by the respondent before the lower auth .....

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dio/video conferencing. (c) Courier Services-expenses incurred for day to day office correspondence. (d) Management and repair Services in relation to air conditioner, electrical spares and parts, printer and other annual maintenance contract services. (e) Banking and other Financial Services received in relation to carrying out banking and financial operation such as operation of current account, fees for receiving FIRC, wire transfer, etc. (f) Chartered Accountant s Services for audit, mainten .....

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ar, is also an input services used in relation to providing of output services. (j) Promotional Activities, in order to effectively train the seafarer material like microphone, LCD projector, etc. had been taken on temporary basis, without such material it would be very difficult to train the seafarer. (k) Renting of Immovable Property Services is also an essential input service used in relation to providing of output services as the office premises is acquired on rental basis and without which .....

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