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2016 (5) TMI 682 - CESTAT MUMBAI

2016 (5) TMI 682 - CESTAT MUMBAI - 2016 (41) S.T.R. 869 (Tri. - 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 prov .....

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h is just and proper and in conformation to definition of input services.

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 .....

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s Appeal No. ST/89932/14 is duplication of Appeal No. ST/89930/14. Therefore 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) Bankin .....

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Telecommunication Service (16) Transport Service (17) Travel Agent Service 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 b .....

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Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterating 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 wer .....

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of the services and use thereof given categorical finding that all the services 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 sid .....

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to the clients on electronic media for assessing at their end including audio/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, .....

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ancy Services, fees for carrying out statutory audit for the accounting year, 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 serv .....

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