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M/s Marathon Electric India Pvt. Ltd. Versus CCE, C&ST, Hyderabad-II

2016 (7) TMI 725 - CESTAT HYDERABAD

Refund of accumulated cenvat credit - Rule 5 of CENVAT Credit Rules, 2004 - eligible input services - nexus with the output service. - export of services - Held that:- The rent rate for premises rented as well as the charges to be paid for common area maintenance are contained in the same agreement and on taking the premises on rent, the appellant has to pay charges for common area maintenance also. - The appellant has received manpower recruitment services and training services for providing ou .....

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tax paid on services consumed for visa interview of employees to go abroad. The services were availed from M/s. OSI Consulting Services. - these services are not eligible for refund - Decided partly in favor of assessee. - ST/27854, 27855, 28064 & 28066/2013 - Final Order No. ST/30529-30532/2016 - Dated:- 10-6-2016 - Ms. Sulekha Beevi, C.S. Member(Judicial) Shri V.S. Sudhir, C.A. for the appellant. Shri P. Sudhakar Reddy, Assistant Commissioner (AR) for the respondent. ORDER The issues invo .....

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hority allowed refund in regard to some services and denied refund with regard to certain services on the ground that such services do not have nexus with the output service. Though the appellant filed appeal before the Commissioner(Appeals), the order passed by original authority was upheld. Hence the present appeal. 3. The details of the input services rejected as submitted by the consultant for appellant is as under:- i. In appeal No.ST/27855/2013 Sl. No. Nature of service Reason for rejectio .....

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Club membership services -do- 465 3. Visa charges Not related to exports made 1,371 iii. In appeal No.ST/28064/2013 Sl. No. Nature of service Reason for rejection Amount (Rs.) 1. Training services No nexus with output service. Document not in accordance with CCR 2,468 2. Renting of immovable property. Common area maintenance. No nexus with output services 26,966 3. Club Membership services -do- 465 4. Manpower Recruitment services -do- 18,540 iv. In appeal No.ST/28066/2013 Sl. No. Nature of ser .....

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charges for common area maintenance. He submitted that this is part and parcel of the renting of premises from where the output services are provided. Without payment of charges towards maintenance of common area, the appellant would not be able to get any premises on rent for conduct of his business. 5. The learned AR Shri P. Sudhakar Reddy vehemently opposed this submission stating that the common area does not have any nexus with providing the output service. 6. On hearing the rival submissi .....

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ance. 7. The appellant has received manpower recruitment services and training services for providing output services. Both these services find place in the inclusive part of the definition of 'input service' and therefore denial of refund is not legal and proper. The invoices are also proper and I do not find any reason for rejecting the invoices. I hold that appellant is eligible for refund of service tax / credit paid for both these services. 8. Club membership services are the expens .....

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