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2016 (6) TMI 720 - CESTAT HYDERABAD

2016 (6) TMI 720 - CESTAT HYDERABAD - 2016 (44) S.T.R. 113 (Tri. - Hyd.) - 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 o .....

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ovation, repair of premises of the service provider. - subject services qualify 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 Resp .....

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claim on various grounds. After adjudication, the original authority sanctioned 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 def .....

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ce vii) Customs House Agents Service viii) Management, Maintenance or Repair 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 .....

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enerally used to enlarge the meaning of the preceding words and it is by way 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 .....

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or personal use or consumption of any employee and therefore it would not fall 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 .....

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