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M/s Alliance Global Services IT India Pvt. Ltd. Versus The Commissioner C.C.E & ST, Hyderabad

2016 (6) TMI 720 - CESTAT HYDERABAD

Refund - Cenvat Credit - Export of services - nexus of input service with the output services - works contract services and various other input services - Held that:- Rule 2(l) excludes service portion in the execution of a works contract and construction services including service listed under clause (b) of Sec. 66E of the Finance Act, 1994, in so far as they are used for (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of found .....

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lify as input services and that they do not fall in the exclusion portion of the definition. - Refund of cenvat credit of various input services including works contract service allowed - Decided in favor of assessee. - Appeal No. ST/28366/2013 - A/30378/2016 - Dated:- 5-5-2016 - Ms. Sulekha Beevi, C.S. Member(Judicial) Shri Abhishek A.Rastogi Chartered Accountant for the Appellant Shri Kalyan Revalla, AR for the Respondent ORDER [ Order per Sulekha Beevi, C.S. ] 1. The issue involved is the .....

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ioned refund of ₹ 17,09,955/- and rejected refund of an amount of ₹ 4,54,169/-. The appellants filed appeal before the Commissioner (Appeals) explaining the nexus of input service with the output services provided by them. The Commissioner (Appeals) vide order impugned herein upheld the rejection. Hence this appeal. 3. The learned consultant appearing for appellant started his arguments by adverting to the definition of input service prior to 01-04-2011 and after 01-04-2011. He submi .....

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r service ix) Telecommunication Service x) Works Contract Service. 4. It is seen that the authorities below have denied the refund laying thrust on the judgment rendered in Maruthi Suzuki Ltd Vs CCE Delhi-III 2009(240) ELT 641(SC). In the said case the Hon ble Apex Court was dealing with interpretation of the definition of inputs and not input services . Therefore, the said case has been wrongly applied by the authorities below to hold that appellant is not eligible for refund. Further, it needs .....

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y of extension and not with restriction. 5. The learned consultant for appellant explained that Manpower recruitment or Supply Agency Service was availed for getting skilled workers/employees for executing the output services. Further, the said service is mentioned in the inclusive part of the definition. Renting of immovable property services was availed for taking on rent the premises from which the output services are rendered. Cleaning services were consumed to keep the premises clean withou .....

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all in the exclusion portion of the definition of input service. In addition, he submitted that what is excluded is membership of club and not Association. 6. Commercial Training or coaching service was availed for imparting training to the employees. Such trainings help to update their knowledge and information. This service is expressly mentioned in the inclusive part of the definition. Courier Service was utilised for sending important documents. Customs House Agents Service was used for clea .....

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