2016 (6) TMI 1497

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5) (zzzze) of the Finance Act, 1994.  The respondent, unable to utilise the Cenvat credit taken on input services, files periodical refund claims.  The dispute in these appeals is with regard to allowability as input service.  The details are as follows :- Appeal No. 51148/2015 51147/2015 51150/2015 51149/2015 Period April to June 2012 July to Sept. 2012 Oct to Dec. 2012 Jan. To Mar. 2013 1. Invoices pertain to service received at Unregister Premises Stellar Park (Renting of Immovable Property Rs. 4,35,690 Rs. 20,86,647 Rs. 30,73,463 Rs. 27,42,209 2. Invoices do not contain PAN based Regn. No. of Provider 70,233       3. C.H.A. Service are not input service 9,995       .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) and of Hon'ble Bombay High Court in Deepak Fertilizers & Petrochemicals Corporation Limited Vs. CCE, 2013 (32) STR 532 (Bom.).  Considering the rival contentions, following the rulings of Karnataka High Court and Bombay High Court (supra), this ground is rejected.  It is held that a service provider can avail Cenvat credit of Service Tax paid on various input services, as long as the said services are used for providing output-taxable services. 3.  That the next ground is whether input credit on invoices can be taken, not containing PAN based Registration No. of Service provider.  Upon hearing the parties, I find that this issue is settled in favour of respondent assessee by this Tribunal in Computer Science Corporati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Even CBEC Circular No. 120/01/2010-ST provides that in case of assessee providing B.P.O./Call Centre Service, as is the case with this respondent, Services receive in relation to recruitment or training of employees are input services.  Thus this ground is also rejected and decided in favour of respondent. 8.  To sum-up, the appeals of the Revenue are dismissed.  The respondent assessee is held eligible to take cenvat credit on the services in question and also eligible to Refund under Rule 5 of CCR, 2004, as exporter of service.  The Adjudicating authority is directed to grant balance refund, if any, within 60 days of receipt of this order alongwith interest, as per Rules. (Operative part of order was pronounced at th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X