TMI Blog2016 (8) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... blished in the case of input service also, is without merits. When time limit of refund claim is one year, there is no requirement that input credit claimed as refund should correspond to months in which exports have taken place. - merely because part of the amount claimed in each refund related to credits on input, which have not been used in the same month, the credit cannot be denied. Further, denial of refund on the ground that these services do not qualify as input services is not justified. Both grounds are answered in favour of the appellant. Claim of refund allowed - Decided in favor of assessee. - Appeal No.ST/2099/2012 - FINAL ORDER No a/30012/2015 - Dated:- 15-12-2015 - Ms.Sulekha Beevi C.S. Judicial Member Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g aggrieved, the appellants are before the Tribunal. 3. The learned counsel appearing for the appellant submitted that the refund claim has been rejected on two grounds. Firstly that the impugned services do not have nexus with the output services. Secondly that it is time barred for the reason that certain invoices pertain to the previous quarter. The summary of disallowances according to the counsel is as under: Category of service Jan.2010 to Mar.2010 October, 2010 to December, 2010 Grand total Nexus Time-barred Total Business Support Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 0 1,401 Manpower Recruitment Supply Agency Services 5,254 0 60,435 60,435 65,689 Rent-a-cab-Services 23,325 58,882 5,933 46,815 70,140 Telecommunication Service 10,409 1,07,758 19,167 1,26,925 1,37,334 Air Travel Agents Service 16,074 19,790 0 19,790 35,864 Club or Association Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s prior to 01-04-2011 when the definition of input services had a wider ambit, which included the phrase activities relating to business. In Coca Cola India Ltd (P)Ltd. Vs Commissioner of Central Excise Pune III 2009(15) STR 657(Bom) the Honble High court has explained the scope of input services in regard to activities relating to business. In KPMG Vs C.C.E(supra) the CESTAT has discussed the view laid by Bombay High Court in C.C.E. Nagpur Vs. Ultra tech Cement Ltd 2010-TIOL-745-HC MUM-ST with regard to the expression input comprehended in Maruthi.Suzuki Ltd case (Supra). It was observed therein that unlike the definition of input which is restricted to inputs used directly or indirectly in or in relation to manufacture of final pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of refund claims and its applicability, since no bar is provided in the notification, there should not be any objection in allowing refund of credit of the past period in subsequent quarters. The Tribunal in C.C.E. Mysore Vs M/s Chamumdi Textiles(Silk Mills) Ltd 2010-TIOL-1276-CESTAT-Bang) has held that when time limit of refund claim is one year, there is no requirement that input credit claimed as refund should correspond to months in which exports have taken place. Again, in Philco Exports Vs CCE.New Delhi 2009(234) AELT 568( Tri-Del) it was held that merely because part of the amount claimed in each refund related to credits on input, which have not been used in the same month, the credit cannot be denied. Similar view was taken in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices include the house-keeping services, security services, pest control, landscaping repair, cleaning which were availed for the day to day maintenance and effective functioning of the establishment. Management /business consultant services were received in connection with accounting, pay roll, paying taxes and these were essential for complying the statutory requirements. Manpower recruitment services were received in connection with recruitment of employees and supply of qualified IT professionals. Rent-a-cab services were availed for transportation of employees from their place of residence to office and back and at the cost of repetition, it has to be stated that the disputed period is prior ot 01-04-2011. Tele Communication Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
