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2016 (9) TMI 943 - CESTAT BANGALORE

2016 (9) TMI 943 - CESTAT BANGALORE - TMI - Refund claim - accumulated unutilised CENVAT credit - service tax paid on input services - Rule 5 of CENVAT Credit Rules (CCR), 2004 read with Notification No.5/2006-CE-NT dated 14.3.2006 - nexus between the input services and output services - provider of information technology software services to the parent company abroad - Held that:- it is found that in respect of these services reliance of the appellant on the decisions of the Tribunal in the cas .....

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ve case laws, the appellant is entitled for the refund and there is nexus between the input services and the output services. - Appeals allowed by way of remand - ST/23245-23252/2014-SM - Final Order No. 20798-20805/ 2016 - Dated:- 21-9-2016 - Shri S. S. Garg, Judicial Member Mr. Jayaram Hiregange, Consultant For the Appellant Mr. Mohammed Yousuf, Addl. Commissioner (AR) For the Respondent ORDER Per S. S. Garg These eight appeals have been filed by the appellant M/s. Manhattan Associates (India) .....

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ere is no nexus between the input services and output services and therefore the appellant is not entitled for refund of accumulated CENVAT credit under Notification No.5/2006-CE NT dated 14.3.2006 issued under Rule 5 of CCR, 2004 is correct or not. Briefly the facts of the case are that appellant is a private limited company and is functioning as a 100% EOU in terms of STP scheme and is a software technology park unit duly licensed as an EOU under Customs Law and approved under the provisions o .....

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are exported overseas. The appellant received various input services for rendering the output / taxable services on which they have paid service tax to the service providers and thereafter they availed the CENVAT credit in accordance with CCR, 2004. The appellant filed refund claim for refund of tax paid on the input services on 22.7.2011 but the Assistant Commissioner of Service Tax vide his order dated 30.8.2013 rejected the refund claims on certain grounds. Aggrieved by the said order, the ap .....

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not sustainable in law as it is against the precedent decisions rendered by Tribunals and the High Courts. He further submitted that once the taking of credit is not disputed, there can be no disallowance of the same while granting refund. In this connection, appellant relied upon Tribunal s decision in the case of Commissioner of Service Tax vs. Convergys India Pvt. Ltd.: 2009 (16) S.T.R. 198 wherein the Division Bench of this Tribunal held that there cannot be two different yardsticks, one for .....

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ils and nature of input services and how they have been used for providing output services only, by proper justification and therefore the condition of Notification that the services are to be used for providing output services have been complied with full. He further submitted that refund has been rejected on account of lack of nexus between the input services and output services. He further submitted that in the appellant s own case reported in 2015 (63) Taxman.com 152, this Tribunal has allow .....

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e input service and output service is not correct. For better appreciation, the nature of services and justification with the decisions of the Tribunal with which I agree is reproduced below: SI. No Input Service Justification of the Appellant Decisions Relied on 1 Air Travel Agent Service These services are availed by the Appellant in connection with the business travel of its employees such as to attend client meetings, workshops and training programs Manhattan Associates (India) Development C .....

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ices. Manhattan Associates (India) Development Centre (P.) Ltd. Vs. Commissioner of Service Tax, [2015] 63 taxmann.com 152 (Bangalore - CESTAT),Megma Design Automation (I) Pvt. Ltd. 2015 (40) S.T.R. 800 (Tri. - Bang.), 3 Club & Association Service The Appellant has availed services in the nature of membership of business research groups which covers regular and updated information to the assessee on target markets, the latest business trends and news and organizes conferences and discussions .....

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hem to enhance their performance and efficiency at their workplace. Apotex Research Pvt. Limited v. Commissioner 2015 (3) TMI 346 - CESTAT BANGALORE 5 Event Management Service Procured for the purpose of business development meetings and events; to discuss business trends, global developments and to plan strategy for the future development of the business. J.P. Morgan Services (I) Pvt. Ltd.2016 (42) S.T.R. 196 (Tri.-Mumbai) 6 Management Consultancy Service Availed in relation to its business for .....

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re, it was eligible for refund. CCE v. Deloitte Tax Services India Pvt. Ltd. : 2008 (11) S.T.R. 266 (Tri.-Bang.). 7 Storage & Warehousing Service Availed for storage of important business related information in files and hard disks which is very important for smooth and organized functioning. J.P. Morgan Services (I) Pvt. Ltd. 2016 (42) S.T.R. 196 (Tri.-Mumbai) 8 Renting of Immovable Property Service (Car Park. Cafeteria etc.) To cater to a huge workforce, assessee is required to provide car .....

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mmissioner of Service Tax,[2015] 63 taxmann.com 152 (Bangalore - CESTAT) (b) Commissioner of Service Tax, Bangalore Vs. Mercedes Benz Research &Devlp. India (P.) Ltd. [2013] 37 taxmann.com 40 (Bangalore - CESTAT) Similarly, in the case of Faurecia Interior Systems Ltd. TS-312-CESTAT-2015-ST,it was held that service tax paid on car parking rentals, the car parking is part of the business premises of the appellant and is a business expenditure. 9 Brokerage Service These services are used with .....

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.2013 (292) E.L.T. 316 (Tri. - Bang.) CST, Bangalore Vs Jubilant Biosys Ltd2016 (42) S.T.R. 729 (Tri. - Bang.) 11 Mandap Keeper Services Used in relation to business events conducted from time to time, for the purpose of maintaining satisfied workforce as well as building client relationships. Apotex Research Pvt. Limited v. Commissioner 2015 (3) TMI 346 - CESTAT BANGALORE 12 Convention Service These services are with regard to attending of conference on business technology by the employees of t .....

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