TMI Blog2016 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim needs to be allowed. The claim of Revenue that input services do not have direct nexus to the business activity of respondent-asessee is a hollow claim. By applying the decision of Hon'ble High Court of Bombay in the case of Commissioner of Central Excise, Nagpur Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], the first appellate authority was correct in allowing the refund claims on inputs services as they are utilized for activity of the business. - Decided against the Revenue - Cross Objection Nos. ST/CO/91186 to 91188/2013, ST/CO/91040 to 91050, 91052 and 91053/2014 in Appeal No. ST/89046 to 89049/2013 and ST/88703 to 88715/2013 - Final Order No. A/87580-87612/2016-WZB/STB - Dated:- 13-4-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical). Shri A.B. Kulgod, Asst. Commr. (A.R.) for the Appellant. Shri Mihir Deshmukh, Advocate with Shri Abhijeet Singh, Advocate for the Respondent. ORDER Per: M.V. Ra vindran: All these appeals are filed by the Revenue against the Orders-in-Appeal No. 107 to 118 118(A)/BPS/MUM/2013 dated 26.03.2013 166 to 169/BPS/MUM/2013 dated 18.04.2013 passed by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he would submit that the CENVAT credit availed on technical and analysis services, public services which are not having any direct nexus with the output service exported. Hence, the impugned order needs to be set aside. It is his further submission that the refund is permissible in respect of services actually used for the export of goods/services and which would mean that there has to be direct and immediate nexus between the input services and export services. It is also his submission that the first appellate authority has incorrectly applied the formula mentioned in Notification No. 05/2006-CE (NT). He would submit that objective of the formula is to allocate the input credit between the export turnover and the domestic turnover which would mean that details needs to be produced from the CENVAT credit availed. The formula adopted by the refund sanctioning authority was correct and in accordance with the formula prescribed in the Notification No. 05/2006-CE. 5. Learned Counsel appearing on behalf of the respondent-assessee would take us through the various services on which CENVAT credit was availed during the period in question. It is his submission that the services on whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountant Services Compliance with various statutes 1,12,064 Cleaning Services Cleaning of office premise 11,79,311 Clearing Forwarding Agent s Services Clearing of imported goods 64,601 Construction of Commercial or Industrial Building Repairs of building premises outside the office 16,027 Commercial Training Coaching Services Providing training for employees 1,74,352 Construction of Complex Service Repair of the internal office premises 61,009 Courier Services For sending essential documents for export 3,82,426 Domestic Courier Services 1,17,872 Custom House Agent Clearing imported goods 13,818 Erection, Commission Installation Erection, Commissioning or installation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s at Nasik Pune 14,294 Renting of Immovable Property Hired premises for providing medical transcription service 45,10,930 Security/Detectives Services Security to office premises 15,24,580 Storage and warehousing For storage of old documents 3,087 Technical Inspection Certification Services Consultancy with respect to business operation 1,74,322 Telecommunication Services Internet/Telephone purpose 28,42,967 Tour Operator s Service Pickup of employees from resident and client place 31,01,308 Transport of Goods by Road Use for shifting of household articles of staff 894 Video Tape Production Video shoot for business meeting and interview 16,609 Total 2,85,99,994 It can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority was correct in allowing the refund claims on inputs services as they are utilized for activity of the business. We find that Hon'ble High Court has been even considered the judgment of the Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. Vs. Commissioner 2009 (240) ELT 641 (S.C.) and came to a conclusion, in paragraph no. 34 which we respectfully reproduce. 34. Therefore, the definition of input service read as a whole makes it clear that the said definition not only covers services, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other services, which have direct nexus or which are integrally connected with the business of manufacturing the final product. In the facts of the present case, use of the outdoor catering services is integrally connected with the business of manufacturing cement and therefore, credit of Service Tax paid on outdoor catering services would be allowable. In short the view of the Hon'ble High Court squarely cover the input services used by the appellant in this case. 9. In view of the foregoing, we reject the appeals filed by the Revenue, the cross objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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