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2016 (10) TMI 135 - CESTAT MUMBAI

2016 (10) TMI 135 - CESTAT MUMBAI - 2016 (44) S.T.R. 454 (Tri. - Mumbai), [2016] 96 VST 441 (CESTAT) - Refund claim - whether the respondent-assessee is correct in claiming the refund of the Service Tax paid on various input services which are utilized by them for rendering output services that are exported or whether these services are not integrally connected with the respondent-assessee as claimed by the Revenue - export of Business Auxiliary Services - availed CENVAT credit of Service Tax pa .....

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st appellate authority has come to a correct conclusion that respondent-assessee is eligible to CENVAT credit and claim of the refund 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 aut .....

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pellant. Shri Mihir Deshmukh, Advocate with Shri Abhijeet Singh, Advocate for the Respondent. ORDER Per: M.V. Ravindran: 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 Commissioner of Central Excise & Service Tax (Appeals), Mumbai-I. As also Orders-in-Original No. AC/R-34/DIV.V/DPS/09-10 dated 25.05.2010, AC/135/DIV.V/DPS/09-10 dated 21.01.2010, AC/R .....

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.06.2012, ST/DIV.V/R-314/AAA/10-11 dated 29.06.2012 & ST/DIV.V/R-313/AAA/10-11 dated 29.06.2012. 2. The respondent-assessee has also filed cross objection in respect of appeals filed by the Revenue. 3. The issue involved in these cases is regarding refund claim filed by the respondent before the lower authorities. The respondent is an exporter of services under the category of "Business Auxiliary Services". They were availing the CENVAT credit of Service Tax paid on various input s .....

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e first appellate authority after following due process of law allowed the appeals filed by the respondent/assessee and directed the adjudicating authority to grant refund based upon the finding in the impugned order. In the impugned order the first appellate authority has disallowed the refund claim wherein input service invoice were not available. Respondent is not in appeal against such disallowance by the authority. 4. Learned Departmental Representative would submit that the view taken by t .....

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s 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 d .....

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ch are utilized for the business activity of the appellant which is exported under "Business Auxiliary Services". He would submit that the issue is no more res integra as Hon'ble High Court of Bombay in the case of Commissioner of Central Excise, Nagpur Vs. Ultratech Cement Ltd. 2010 (260) ELT 369 (Bom.) has settled the law as to what is input services and any activities in relation to business and held activities which are connected with the business of assessee, CENVAT credit nee .....

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an exporter of services under the category of "Business Auxiliary Services" is not disputed. The respondent has his business premises at Vikhroli and registered with authorities as such for providing "Business Auxiliary Services". The appellant has claimed the refund of the Service Tax paid on the following input services used by them in their business premises. Category Usage Service Tax including Cess Advertising Agency s Services Issuing Recruitment, Advertisements in News .....

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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 .....

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y Software Services Representation of instructions, data sound or image of a computer or an automatic data processing machine or any other device or equipment 9,98,922/- Insurance Auxiliary Services Maintenance/insurance of asset & premises 9,497 Interior Decorators Services Consultancy or Technical Assistance relation to planning, designing of spaces etc. 5,134 Internet Telecommunication Services Internet/Telephone purpose 72,209 Management or Business Consultants Services Consultancy with .....

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stomers, employees, service providers etc. 1,07,986 Outdoor Catering Services For lunch/dinner of the staff on 24x7 basis 4,17,112 Real Estate Agency To arrange for new office premises 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 w .....

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by the respondent-assessee which cannot be disputed, as casual perusal of the services on which CENVAT credit was availed and for the purpose of which have been utilised as mentioned in the Order-in-Original would clearly indicate that these services were in relation to the business activity of the respondent-assessee. In our view, the first appellate authority has come to a correct conclusion that respondent-assessee is eligible to CENVAT credit and claim of the refund claim needs to be allowe .....

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ates to the manufacture of final product is concerned), consists of three categories of services. The first category, covers services which are directly or indirectly used in or in relation to the manufacture of final products. The second category, covers the services which are used for clearance of the final products up to the place of removal. The third category, includes services namely; (a) Services used in relation to setting up, modernization, renovation or repairs of a factory, (b) Servic .....

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