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2016 (7) TMI 558 - CESTAT HYDERABAD

2016 (7) TMI 558 - CESTAT HYDERABAD - TMI - Cenvat Credit - Export of services by the 100% EOU - eligible input services - Duty paying documents - Held that:- Major portion of the refund is denied for the reason that the invoice is issued to the unregistered premises of the appellant. As per Rule 4A of Service Tax Rules, 1994, there is no requirement that the premises of the service recipient has to be registered. Therefore, the denial of refund on this ground is unjustified. The invoice with re .....

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assessee. - Appeal No. ST/28026/2013 - Final Order No. a/30282/2016 - Dated:- 6-4-2016 - MS. SULEKHA BEEVI C.S, JUDICIAL MEMBER For the Petitioner : Abhishek Rastogi, CA For the Respondent : Rajesh Jacob, Asstt. Commissioner (AR) ORDER 1. The appellant is aggrieved by the rejection of refund claim. 2. The appellant, M/s. GE India Exports (P.) Ltd., is engaged in providing 'Consultant engineer service' and 'Information Technology Software Services' which are exported to entities l .....

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es, 2004 read with Notification No.5/2006-CE(NT) dated 14/03/2006. 3. The Assistant Commissioner after verification and processing sanctioned an amount of ₹ 54,50,771/- and rejected refund claim to the tune of ₹ 7,36,855/-. The appellant filed an appeal before the Commissioner(Appeals) who accepted the contentions raised by appellant, but upheld the original authority on some issues and rejected part of the balance claim. Being aggrieved the appellant has filed the present appeal dis .....

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a service tax registered premises 3,19,736 The input services on which CENVAT availed are not related to export of service 2,34,456 Input service credit availed on car parking charges and maintenance charges 1,05,615 Housekeeping services on which CENVAT availed are not related to export of output services 19,406 Service Tax details not shown on the input service 4,669 Total 6,83,882 4.1 The learned consultant submitted that one of the reason for rejecting the refund is that the input service i .....

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own in the invoices. The said Rule states that the invoice should bear the service tax registration number of the service provider. It is sufficient that the name, address details of service recipient is disclosed in the invoice. 4.2 Business Support Services and Business Auxiliary Services were availed for the cost sharing expenses/cross charging of expenses towards Telecommunication, Internet port charges which are shared by group entities of GE. Such expenses are already paid by the group ent .....

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ining or Coaching Services were used to train employees to enhance their skill and ability in imparting the output services. Erection, Commissioning, Installation Service (Rs.7,516/-) is used for doing small works of fitting and renovation in the office premises. The service provider has paid the service tax under this category though the work involves minor works like armrest reupholstery, chair shampio washing, service and fitting charges. 4.5 Chartered Accountant Service was availed for proce .....

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