TMI Blog2016 (7) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... eeded for the business of the service provider. Appellants are eligible for refund of service tax paid on the impugned services - further interest on delayed refund shall be granted to the appellant. - Decided in favor of assessee. - Appeal No. ST/3072/2012 - - - Dated:- 15-2-2016 - Ms. Sulekha Beevi, C.S. Member ( Judicial ) Shri Feneel Shah, Consultant for the Appellant Shri Vikram Koushik, AR for the Respondent ORDER [ Order per Sulekha Beevi, C. S. ] 1. The appellant is a unit engaged in the development of software and IT enabled services and is an EOU /STPI unit. They are registered with the Service Tax Department. The appellants filed a refund claim under Rule 5 of Cenvat Credit Rules, 2004 r/w Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tailed list of the impugned services submitted by appellant in the appeal is as below: Service Tax claimed as refund Rs. Reasons for ineligibility as per OIO Service category 1,186,429 Interior decoration of office Works contract 196,988 Construction of Office Management or Business consultant s service (as classified by the service provider) 351,355 Group Mediclaim to employees General Insurance Service 24,867 S.Tax on Air ticketing Air Travel Agent s service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that group insurance service was taken for employees which is an essential requirements for their safety. That these services being integral part of business, the appellant is eligible for refund. Air travel agents service was availed for arranging travel to locations outside India and within India for the purpose of attending meetings and client work. Banking and Financial Services were availed to meet the need of foreign exchange required while the employees were travelling outside India. The said services are essential part of the business of the appellant and are in relation to the output services rendered. Convention services were availed to hold a convention in order to motivate employees and bring out the best in them. Life In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E Delhi III-2009(240) EALT 641(SC). At the outset, it has to be stated that the period involved is prior to 01-04-2011. As rightly submitted by the consultant appearing for the appellant, the definition of input services during the relevant period had a wide ambit as it included the words activities relating to business . The Tribunal as well as the Courts in numerous judgments have laid that almost all services would be eligible for credit /refund, if such services were needed for the business of the service provider. 6. In the case of Maruthi Suzuki Ltd (supra) relied by the authorities below, the Hon ble Court was considering credit on inputs and not input services. Hence the judgment is not applicable to the present case in which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve, the appellants have been able to establish that the input services listed in the table were availed for providing output services. Another ground for denying refund is that some invoices does not contain the registration number of the service providers. The defect being only technical, I am of the view that the same can be condoned. Following the dictums laid in the above mentioned cases, I hold that the appellants are eligible for refund of service tax paid on the impugned services. In addition, I hold that the order of the Commissioner (Appeals) granting interest to the appellants on the eligible refund is to be sustained. 8. The appellants have filed Miscellaneous Application stating that the address of appellant has changed conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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