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2016 (10) TMI 485 - CESTAT CHANDIGARH

2016 (10) TMI 485 - CESTAT CHANDIGARH - 2017 (48) S.T.R. 173 (Tri. - Chan.) - Refund claim u/r 5 of CCR, 2004 - Notification No. 5/2006-CE (NT) dated 14/3/2006 - input service - Mandap Keeper - Outdoor catering - event management - interior decorator - storage and warehousing - technical testing and analysis - erection commissioning and installation - Pandal and Shamiana - photography - cable services - renting of immovable property - Held that: - The dispute is eligibility of such credit for th .....

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een followed in the present cases. - Board vide its circular dated 19/1/10 clarified that there cannot be two yard sticks, one for availing credit and another for granting refunds. One way to interpret the eligibility of credit is to check whether the absence of such input services would adversely impact the quality and efficiency of the exported service. If the answer is in affirmative the input service should be held as eligible for credit. - The decision in the respondent's own case [ .....

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nts contained basic details of service availed, tax paid, the details of service provider and service recipient, the credit cannot be denied on certain procedural grounds. The fact that the service have been utilized and tax on such services have been paid is the basic issue to be satisfied. If there is no dispute on these requirements, denial of credit on certain technicalities cannot be sustained - refunds allowed - appeal rejected - decided against Revenue. - Service Tax Appeal Nos. 362 of 20 .....

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for disposal. The respondents are registered with the Department for service tax purposes. They have filed refund claims under Rule 5 of Cenvat Credit Rules, 2004 readwith Notification No. 5/2006-CE (NT) dated 14/3/2006. The Original Authority examined these claims and partially allowed the same disallowing the claim in respect of certain input services and on certain documents as they have not satisfied the conditions prescribed under Cenvat Credit Rules, 2004. On appeal the learned Commission .....

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of immovable property were of subject matter of dispute. We have perused the impugned orders and the grounds of appeal by the Revenue. 3. Provisions of Rule 2 (I) defined "input service" as any service, - (i) Used by a provider of taxable service for providing an output service; or (ii) Used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in .....

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r capital goods and outward transportation upto the place of removal". The definition has a main clause which states services used by provider of taxable service for providing an output service and further in the inclusion clause various specific services used by the output service provider. The admitted facts are that the respondent did avail these various input services and discharged service tax on them. The dispute is eligibility of such credit for the purpose of refund under Rule 5. Fi .....

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ed in the present cases. In any case. we are examining the respondent eligibility for these credits as upheld by the Appellate Authority. 4. The outdoor catering service is availed by the respondents for the catering facility rendered to the employees in order to provide round the clock uninterrupted export service to the foreign recipients. In such scenario it is necessary to examine the context of input service and its nexus with the output service. The respondents are engaged in providing ser .....

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n with business activities. The employees are brought in one platform for interaction. The interior decorator service is availed to modernize and design the office premises engaged in providing output services, as such, they have direct nexus with the output service. The erection commissioning service is with reference to installation of IT equipments and maintenance of infrastructure which are very essential for providing IT enabled services by the respondents. We also note that Board vide its .....

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services and recorded his finding about their eligibility. We find in the grounds of appeal, the Revenue contended that services like outdoor catering, Mandap Keeper, interior decoration are not connected to export of services and the link is farfetched. The appeal filed by the Revenue further states that the reliance placed by the Commissioner (Appeals) on the CES TAT final order dated 15/5/09 is not appropriate as the said order has not reached the finality. We find such reasoning cannot be le .....

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