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2016 (7) TMI 598 - CESTAT HYDERABAD

2016 (7) TMI 598 - CESTAT HYDERABAD - 2016 (44) S.T.R. 129 (Tri. - Hyd.) - Refund of cenvat credit - eligible input services - For exported of services, they consumed various services in India - It was explained by the counsel that each of the above services are very much essential for providing the output services - Held that:- appellant is eligible for refund of input service credit of all the services listed in the table above. The rejection of refund is unjustified. - Decided in favor of ass .....

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ding services under the category of Information Technology and Software Services. Appellant filed a refund application under Rule 5 of Cenvat Credit Rules, 2004 r/w Notification No.5/2006 CE(NT) dated 14-03-2006 for the period October, 2011 to December, 2011. During the course of providing services which were exported, they consumed various services in India, on which they claimed input service credit and applied for refund of Cenvat credit lying unutilised amounting to ₹ 27,59,762/-. The .....

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as failed to establish that the input service has direct nexus with output services provided by appellant. Being aggrieved, the appellant has preferred the present appeal. The learned counsel for the appellant, Shri S.Tirumalai submitted the details of the input services which were disallowed by the authorities below as stated under: Particulars Refund rejected(INR) Air Travel Agent' Services 28,574 Banking and other Financial Services 7,811 Business Support Services 6,959 Chartered Accounta .....

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4. It was explained by the counsel that each of the above services are very much essential for providing the output services. He submitted that the Commissioner (Appeals) has disallowed the refund mainly relying on the decision in Maruthi Suzuki Ltd case (supra). That the view taken in the said case was doubted and referred to larger Bench of Supreme court in Ramala Sahkari Chini Mills Ltd UP Vs CCE, Meerut-I 2016-TIOL-20-SC-CE.LB. It was held therein that the word include in the statutory de .....

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nd that renting of fit out (such as furniture and fixtures) is taken on lease along with space, though the amount of rent for these are stated in the agreement separately. The learned counsel fortified his arguments referring to the judgment laid in Megma Design Automation(I) Pvt.Ltd Vs CST Bangalore reported in 2015(40) STR 800(Tri-Bang). He urged that the Commissioner (Appeals) has not assigned any valid reason as to why the input services are not relatable to the output services. The appeal w .....

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refully. At the outset, it has to be stated that no show cause notice was issued to the appellant. Without issuing such notice, the appellant has been deprived an opportunity to defend his case effectively. This is blatant violation of the principles of natural justice. 7. The issue is whether the appellant is eligible for refund of input service credit pertaining to the services listed in the table stated above. With regard to air travel agent service it is submitted that these services were us .....

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ocuments taken for different purposes in carrying out the rendering of output services. Chartered Accountant service was used for various compliances under law. Club or Association Services is in respect of the membership fee paid to the American Chamber of Commerce and Indian Semi-conductor Association. These are Associations and these services were availed for augmenting business and it is the organization which acquires the membership in such associations. It is not for personal consumption o .....

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ere availed for annual maintenance contract of fire Security Systems etc. Manpower recruitment Services were used to get the skilled persons for work. Management and Business Consultant Services were availed in connection with accounting, payroll, tax and regulatory services. Commercial coaching and training services were consumed to help update their knowledge and create awareness about the company so as to generate more business. 10. The Original authority partly allowed the credit availed on .....

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