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2016 (7) TMI 155 - CESTAT HYDERABAD

2016 (7) TMI 155 - CESTAT HYDERABAD - TMI - Refund of unutilized cenvat credit - Commissioner (Appeals) denied refund disallowing the credit on some input services, observing that the input services do not have nexus with output services. - the period involved is prior to 01-04-2011. - Held that:- 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 .....

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ah, 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 No.5/2006 CE(NT) dated 14-03-2006. The refund claim was filed as appellants were not in a position to utilise the credi .....

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nexus with output services. That in some of the documents, the registration number of the service provider was not mentioned and with regard to these documents the Commissioner (Appeals) directed the lower authority to re-examine the same. Further while directing to re-examine the defect of documents the Commissioner (Appeals) has allowed interest to the appellants for the delay caused for sanctioning the refund. The appellants have thus filed the present appeal challenging the disallowance of c .....

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sons 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 140 Forex to employees Banking and Financial Services 3,773 No STC and Hotel Charges Convention services 36,787 Group Term insurance Life Insurance services 15 .....

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their new office premises from where the services are being provided now. That, the appellant had incurred Design and Project Management fee for setting up their new office premises and also services of interior decorator and architect. That these services are specifically covered under the definition of input service as services used in relation to setting up, modernisation renovation or repair of the premises. He submitted that group insurance service was taken for employees which is an essen .....

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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 Insurance Services are in respect of the service tax paid on premiums to provide insurance benefit to the employees, so that the employees have the comfort of their future and support to their family. This helps the employees to focus on their work and will enhance the quality of output services. Management, maintenance or repa .....

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nglaore 2011(23) S.T.R 25(Tri-Ban) and M/s Semco Electric Pvt.Ltd. Vs CCE 2011- TIOL-965-CESTAT-Mum. 4. Against this, the learned AR Shri Vikram Khoushik reiterated the findings in the impugned order. He submitted that the authorities below have rightly disallowed credit /refund. 5. I have heard both sides. The refund has been denied mainly on the ground that the input services do not have a nexus with output services. In the impugned order, the Commissioner (Appeals) has observed that non-recei .....

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nal 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 the issue is disallowance of credit on input services. It is pointed out by the learned A .....

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ily (with no regard to size of family) is also covered. Being a composite policy, where no separate premium is collected for the dependants, I am of the opinion that the objection raised by Revenue is of no substance. In Coco Cola India Pvt.Ltd Vs CCE Pune III-2009(242)ELT-168(Bom), CCE Vs HCL Technologies 2015(37) STR-716-(Allahabad) and Computer Sciences Corp. India Pvt.Ltd.Vs CCE and ST Noida, 2015 TIOL-2123, CESTAT Del, it has been held that almost all the services listed in the above table .....

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