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Red Hat India (P.) Ltd. Versus Principal Commissioner, Service Tax, Commissionerate, Pune

2016 (6) TMI 619 - CESTAT 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, whereas in the present case input services were used for maintenance of o .....

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erest 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. PUN-SVTAX-000-AAP-228-15-16 dated 21/1/2016 passed by the Commissioner of Se .....

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n 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 .....

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ract 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 in sanctioning of refund therefore the interest should have been given by t .....

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n 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: (a) Whether the appellant is entitle for Cenvat Credit and consequential .....

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low: '(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, premises of provider of output service or an office relating to such factory or .....

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roducer 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 working upon of raw material or semi-finished goods supplied to the job worker .....

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ariff 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 the provider of taxable service, to a customer, client, subscriber, policy h .....

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