TaxTMI 
TaxTMI 
2016 (11) TMI 521
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....t Credit Rules, 2004 read with Notification No. 5/2006-C.E.(NT) dated 14/3/2006. The adjudicating authority rejected claims on the ground that services on which Cevnat credit was availed and claimed as refund are not input services and nexus between said input services and output services is not established. Apart from above ground in respect of one of the refund claim for the period October, 2008 to March, 2009 was rejected also on the following grounds. (a) Invoices are not in the name of the DBOI Global Services Pvt Ltd. (b) Name of the assessee is not proper in the invoices (c) Input services rendered to the Deutsche bank and invoices is also in the name of Deutsche bank and not in the name of present assessee. (d) In complete name description of services mentioned in invoices, (e) Input invoices raised on some other name. (f) Services rendered to SEZ Unit. (g) Invoices addressed to Deutsche Assets Management India Pvt Ltd or Global Market Industries Pvt Ltd (h) unregistered address of the assessee mentioned on the invoices (i) Input invoices did not contain PAN based Registration number (j) No proper FIRC In addition to above grounds, there is a common issue invol....
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....Bank is part and parcel of the company therefore even though the bill showing the name of the Deutsche Bank services received by the appellant company. As regard the incomplete name and description of the services appearing on the invoices, he submits that it is clerical error, however, there is no dispute that the services were received and used and the payment there against was made to the service provider against their invoices therefore due to some clerical error in the invoices regarding the description of the services, will not amount to disallowance of the Cenvat credit and consequential refund. As regard the services rendered to the SEZ unit, he submits that SEZ unit belong to the appellant company only and that is also engaged in providing services which were exported therefore refund even in case of services rendered to the SEZ is admissible for the refund. Some invoices were raised in the name of the Deutsche Assets Management or Global Market Industries Pvt Ltd. In this regard, he submits that these are the group companies of the appellant therefore though invoices were raised in the name of the aforesaid company but services were used for providing output services of t....
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....s: The appellant has availed these services for imparting knowledge to its employees and to keep them updated. These trainings inter alia include providing trainings on Microsoft office, investment banking SOX and Basel II norms, US GAAP and IFRS etc. Updating/enhancing employee's knowledge is key to success of a business organization. Further, coaching and training is included in the inclusive part of the definition of input services. (b) Business Auxiliary Services: The appellant has availed certain incidental /auxiliary services such as, maintenance of accounts/registers, management of mailroom operations and other similar auxiliary services. These services are covered under clause(vii) of the definition of Business Auxiliary Services as provided under Section 65(19) of the Finance Act, 1994. (c) Courier Agency Services: The appellant has availed these services for courier of various business documents and parcels. Timely exchange of Business documents is essential for smooth functioning of the business. Further courier services used for domestic or international couriers is not material because of the following: # Credit of domestic/international couriers is admissible and u....
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....ther, international business travel policy has been taken for the employees who travel across the globe for rendering output services. Such insurance policies are essential for securing and covering business risks which may occur due to some unexpected event. Further, CBEC circular has clarified that general insurance services satisfies the eligibility test for determining the nexus of input services with output services. (k) Supply of tangible goods services: The appellant has availed these services for hiring of certain electronic and non electronic appliance/equipments(including vending machines for food) in order to provide their out put services efficiently. (l) Insurance Auxiliary Services: Under Section 65(55) of the Finance Act, 1994 "insurance auxiliary service" is defined as ' any service provided by an actuary, an intermediary or insurance intermediary or an insurance agent in relation to general insurance business and includes risk assessment, claim settlement, survey and loss assessment'. The appellant has taken insurance policies to secure its moveable, immovable assets against fire, burglary. Further, global business travel policy has been taken for the emplo....
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....ture and use of the services there is no doubt that all the services were essential services and used for office of the service provider for the purpose of providing Business Support Service. All the above services are invariably used therefore, it cannot be said that there is no nexus of the above services with export services, we therefore agree with Ld. Commissioner(appeals) that all the above services are indeed input service and accordingly they have nexus with the exports services and Cenvat credit as well as refund is admissible. As regard the partys appeal, Ld. Commissioner(Appeals) denied the Cenvat credit and consequential refund on the following four services. We find for the purpose of providing output service, it was held to be admissible input services in the various judgments. Use of the services and relevant judgments under which these services were considered as input services are given below: 1 Event Management Services DBOI appointed event managers to manage its business events such as annual offsite to discuss company's performance, targets and future with its employees, alongwith cultural events. These business events are essential to keep the employees moti....