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2016 (11) TMI 106 - CESTAT HYDERABAD

2016 (11) TMI 106 - CESTAT HYDERABAD - TMI - Rejection of refund claim - export of services - CENVAT credit denied - Chartered Accountant's Services - Courier Services - Commercial Training or Coaching Centre's Services - Cleaning Services - Telecommunication Services - Works Contract Services - whether the denial of CENVAT credit on these services justified on the ground that the services have no nexus with the output services exported - Held that: - works contract service - these input service .....

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services - Held that: - these are akin to eligible input services like auditing, accounting listed in the inclusive definition of input service in Rule 2(I) of the Rules. They are also not barred by any of the exclusions to the said Rule 2(l). This being so, these services will also take on the colour of an eligible input service. - Reference made to the decision of case CST Delhi vs Convergys India Pvt Ltd [2009 (5) TMI 50 - CESTAT, NEW DELHI] where it was held that there cannot be two dif .....

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as the case may be, then they are understood as input and input services in relation to said final products or the output services. - The disputed input services are very much eligible input services and by implications, the appellant is eligible for refund of the credit - appeal allowed - decided in favor of appellant. - Appeal No. ST/26115/2013 - ORDER No. A/30777/2016 - Dated:- 29-7-2016 - Mr. Madhu Mohan Damodhar, Member(Technical) Shir Rahul Benani, Chartered Accountant for the Appella .....

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ber 2011. 1.2 The Assistant Commissioner after following the due process of law passed the impugned order vide his Order -in-Original No. (R) 130/2012 S.Tax dated 28-09-2012 granted refund of an amount of ₹ 11,09,367/- out of the total refund claim of ₹ 12,80,801/- and rejected part of the refund claim amounting to ₹ 1,71,434/- on the following services holding that they have no nexus with the output services exported: Chartered Accountant's Services Courier Services Commer .....

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of the same for Output Service Amount Rs. 1 Telecommunication services/ Internet telecommunication service Telephone facilities are required in order to communicate with the customers and the vendors. Conference call facilities and similar facilities with the aid of internet required for correspondence with customer, necessary for day-to-day business operations of the Appellant 1,16,982/- 2 Commercial trainina or coaching services The services of the commercial training or coaching are required .....

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cted efficiently. In the absence of such services, the Appellant would not be able to provide a hygienic environment to its employees to perform their duties effectively and efficiently. Thus, such services have been used by the Appellant at its office premises to provide output services such as renovation and repair of the premises are covered under the definition of 'input service', the cleaning and maintenance services ought to be considered eligible for CENVAT credit as well. 17,780/ .....

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8,755/- 5 Courier services Courier services are required for sending documents to the customers or the vendors, which is an integral part of the Appellant's business 709/- Total 1,71,434/- They have cited a number of case laws in support of their contentions. 3. During the hearing, on behalf of the Appellant, learned counsel Mr. Rahul Binani, reiterated the grounds of appeal and in particular submitted that all the disputed services are very much in the nature of input services required for .....

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-05-2016 does indeed hold, inter alia, that Telecommunication Services, Commercial Training or Coaching Services, cleaning Activity Services, and Courier Services quality as input services, which decisions I intend to rely upon and follow. 7. In respect of Works Contract Service, the appellant has averred that they use this service for doing minor works like making and fixing of wooden door fixing of wooden partition cladding, providing and fixing of glass windows etc. They have submitted an inv .....

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rt thereof; or (b) laying of foundation or making of structures of capital goods: Hence I hold that the works contract services received by the appellant are eligible input services. 8. With regard to Chartered Accountant's services, these are akin to eligible input services like auditing, accounting listed in the inclusive definition of input service in Rule 2(I) of the Rules. They are also not barred by any of the exclusions to the said Rule 2(l). This being so, these services will also ta .....

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st on the judgment rendered in Maruti Suzuki Ltd V/s CCE Delhi-III 2009(240) ELT 641(SC). In the said case the Hon'ble Apex Court was dealing with interpretation of the definition of "inputs" and not "input services". Therefore, the said case has been wrongly applied by the authorities below to hold that appellant is not eligible for refund Further, it needs to be stated that the interpretation of "inputs" laid in Maruthi Suzuki Ltd case was referred to the Larg .....

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