TMI Blog2016 (9) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the formula. - Decided in favor of assessee. - ST/27930/2013 - FINAL ORDER No. A/30716/2016 - Dated:- 1-7-2016 - Ms. Sulekha beevi, C.S., Member (Judicial) Sh. S. Thirumalai, Advocate for the Appellant Sh. Nagraj Naik, Deputy Commissioner (AR) for the Respondent ORDER The appellant is engaged in providing software development services and registered with the Service Tax Department. They filed refund claim for the quarter January, 2012 to March, 2012 for an amount of ₹ 19,83,533/- in respect of the service tax paid on various input services used for providing output services. The refund claim was filed under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 5/2006 CE (NT) dated 14.03.2006. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that Air Travel agent services availed by the appellant is eligible for refund. The management, maintenance or repair services are with regard to the maintenance charges paid by the appellant for the premises taken for rent. The original authority allowed credit availed on service tax paid on renting of premises; but however disallowed the credit availed on service tax paid on the amount of maintenance charges paid for the same premises. The rent amount and maintenance charges are shown separately in the invoices. The renting agreement includes maintenance charges also. This amount is seen to be part and parcel of the rent agreement. So denial of credit availed on service tax paid on maintenance charges, in my view is unjustified. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover /Total turnover 1. Export turnover total credit taken on input services A) Export turnover of taxable services: B) Exempted turnover C) Domewstic turnover of taxable services D) Total Turnover E) Total credit on input services taken F) Total unutilized credit on input services ₹ 574,293,757 - 39,685,035 613,978,792 6,071,093 1,983,533 2. Refund of input Service Credit under Rule 5 of the CENVAT Credit Rules, 2004 = E x A/D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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