TMI Blog2016 (5) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... ce equipment and building therefore, this particular works contract service does not fall under the exclusion category in the definition of input service, therefore works contract service in the present case is input service and eligible of refund under Rule 5. As regard the service of short term accommodation and works contract service, since the appellant has withdrawn the claim of refund on this, the rejection of refund on services of short term accommodation and service involved in the said invoice of M/s. Benchmark Engineering Pvt Ltd stand upheld. Entitlement for interest on delayed sanctioned of refund claim - Held that:- if there is delay beyond three months from the filing of refund, the department is duty bound to grant the int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund on services on Works Contract Services, Short Terms Accommodation Services. The Commissioner has rejected the refund of works contract service on the ground that the said services was excluded from the definition of the input service under Rule 2(l) of Cenvat Credit Rules, 2004 and in respect of short term accommodation service the refund was disallowed on the ground that the accommodation is for employees of the company and therefore the same is not input service. Aggrieved by the impugned order, appellant filed this appeal. 3. Shri. Amit Agrawal, Ld Consultant for the appellant fairly concede that he is withdrawing the claim of refund in respect of short term accommodation and also in respect of the refund related to one invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel that the appellant is foregoing the refund in respect of short term accommodation and in one of the invoice dated 1/11/2014 of M/s. Benchmark Engineering Pvt Ltd issues remain to be decided by me are as under: (a) Whether the appellant is entitle for Cenvat Credit and consequential refund under Rule 5 in respect of Works Contract Service which is for maintenance of office equipment and building. (b) Whether appellant is entitle for interest on delayed sanctioned of refund claim. 6.1 As regard the admissibility of refund in respect of Works Contract Services, lower authorities have rejected the claim only on the ground that Works Contract Service stand excluded from the definition of input service provided under Rule 2( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for aforesaid process and the expression job worker shall be construed accordingly; (na) large taxpayer shall have the meaning assigned to it in the Central Excise Rules, 2002. (naa) manufacturer or producer in relation to articles of jewellery falling under heading 7113 of the First Schedule to the Excise Tariff Act, includes a person who is liable to pay duty of excise leviable on such goods under sub-rule (1) of rule 12AA of the Central Excise Rules, 2002; (o) notification means the notification published in the Offici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Misc Bill/ Red Hat/Pune/13-14/01 dated 14/2/2014, since the appellant has withdrawn the claim of refund on this, the rejection of refund on services of short term accommodation and service involved in the said invoice of M/s. Benchmark Engineering Pvt Ltd stand upheld. 6.2As regard the interest on delayed refund, I am of the view that irrespective of any circumstances whatsoever, if there is delay beyond three months from the filing of refund, the department is duty bound to grant the interest for the delayed period in sanctioning the refund. The sanction of refund is as per the prescribed rate of interest under Section 11BB of the Central Excise Act. The judgment relied by the Ld. Counsel in case of Reliance Industries Ltd (supra) whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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