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2016 (6) TMI 619 - CESTAT MUMBAI

2016 (6) TMI 619 - CESTAT MUMBAI - 2016 (44) S.T.R. 451 (Tri. - Mumbai) - Refund - Cenvat Credit - Export of services - Scope of Rule 2(l) - input service - 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 - Claim of interest on delayed refund. - Held that:- Works Contract Services are excluded only when it is used for construction service, .....

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s from the filing of refund, the department is duty bound to grant the interest for the delayed period in sanctioning the refund. - Decided in favor of assessee. - ST/85211 & 85212/2016 - ORDER NOS. A/87531-87532/2016/SMB - Dated:- 9-5-2016 - RAMESH NAIR, JUDICIAL MEMBER For the Appellant : Amit Agrawal, Consultant For the Appellant : V. Kaushik, Asstt. Commissioner (AR) ORDER 1. These two appeals are directed against Orders-in- Appeal No. PUN-SVTAX-000-AAP-148-15-16 dated 3/11/2015 & No. PU .....

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ioner also partly allowed the refund, however partly rejected the 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 an .....

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ing premises of the appellant. He submits that the exclusion of works contract service is provided in the definition of input service only in respect of works contract service which is used for construction services, whereas in the present case the subject works contract service is for maintenance of various equipment and building and not for building construction. Therefore it does not fall under the exclusion category. As regard the claim for interest, he submits that there is admitted delay i .....

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e other hand, Shri. V. Kaushik, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both sides and perused the record. 6. After considering the submission made by Ld. 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: .....

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vided under Rule 2(l) of Cenvat Credit Rules, 2004, which is reproduced below: '(l) "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premis .....

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t;input service distributor" means an office of the manufacturer or producer of final products or provider of output service, which receives invoices issued under rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be; (n) "job work" means processing or work .....

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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 Official Gazette; (p) "output service" means any taxable service, excluding the taxable service referred to in sub-clause (zzp) of clause (105) of section 65 of the Finance Act, provided by th .....

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