TMI Blog2016 (11) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... evnat credit/refund cannot be denied. Similarly, invoices raised in the name of the Deutsche Bank cannot be held invalid as Deutsche Banch is not a different entity, it is a part and parcel of the appellant company only, therefore on invoice bearing the name of Deutsche Bank Cenvat credit as well as refund is admissible. Incomplete name and description of services appearing in invoices is clerical error that does not conclude that the appellant have not received and used the services, therefore for this reason Cenvat credit/refund cannot be denied - As regard the common issue in all the refund i.e. dispute of application of correct formula and re-quantification of the refund amount, the matter needs to be re-verified by the adjudicating authority for this purpose, we remand the matter to the original adjudicating authority. Appeal disposed off - matter remanded. - APPEAL NO. ST/245 to 248/11, ST/89060 to 89070/13 - Order No. A/93040-93054/16/STB - Dated:- 7-10-2016 - Mr. Ramesh Nair, Member(Judicial) And Mr. C.J. Mathew, Member(Technical) Shri. Abhishek Rastogi, CA with Ms. Rashmi Deshpande, Advocate for the Assessee Shri. Roopam Kapoor, Commissioner(A.R.) with Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the Assessee submits that as regard the common issue of nexus of input services with the output service, Ld. Commissioner has allowed the refund after considering the nature of services and use thereof. The services were used only for providing output services which have been exported. Therefore the department appeals disputing nexus has no basis, therefore appeals of the department do not survive. As regard the party s appeals, he submits that refund claims are related to four services i.e. Event Management Services, Pandal and Shamiana Contractor s Services, Mandap Keeper s services, Health and Fitness Services. He submits that all these services are being used for function of the organization for providing output services. He further submits that these services for the earlier occasions, have been allowed as admissible input services and refund was granted which has been accepted by the department. Therefore, Commissioner(Appeals) rejected the appeals on the same services is contrary to the earlier orders. As regard the issue of quantification, due to dispute in application of prescribed formula for the purpose of calculating the correct refund claim, he fairly submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment, who has to issue registration, in certain cases PAN registration is not available but services provider are registered, in such case, only for want of PAN based registration Cenvat credit on the recipient end cannot be denied. As regard the issue on the dispute of improper FIRC, while re-quantification of the refund amount by applying correct formula, FIRC can be reverified at that time therefore this can also be taken in the remand proceedings. 3. Shri. Roopam Kapoor, Commissioner(A.R.) with Shri. A.K. Goswami Addl. Commissioner (A.R.) for the Revenue, as regard the parties appeal, he reiterates the findings of the impugned order. As regard the Revenue s appeal, he reiterates the grounds of appeal. He further submits that input services disputed in the departmental appeals do not have direct role in providing output service. He submit that unlike input where connotation input is used for manufacture whether directly or indirectly , in or in relation to manufacture of final product . In case of input service the word directly or indirectly and in or in relation are missing therefore scope of input service is limited, that shows if the services are directly used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Operator s Services : The appellant has large number of employees on its payrolls who are engaged in rendering export services. Due to different time zones, employees work at odd hours and on shift basis. The appellant therefore hires cabs to pick up its employees from their residence and drop them back. Such services are essential for employees securities who report/ leave from office at odd hours. Further the CBEC Circular has clarified that rent-a-cab services satisfies the eligibility test for determining the nexus of input services with out put services. (f) Advertising Agency s Services : The appellant has availed these services for displaying banners/ hoardings etc. in its business premises to keep the employees aware of the various events/activities. (g) Architect Services : The appellant has availed these services for building the office/business facility so that employees could work in an environment most congenial for rendering their services. Also such services are availed for optimum utilization of office space. (h) Cable Operator s Services : The appellant provides its services from various locations in India. Cable Operators services are essential for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis. The appellant provides food and snacks to its employees since there is no such facility available in the vicinity where the employees can eat food and bring refreshments back to their workstations. Therefore the appellants has availed these services to provide food/snacks to its employees round the clock. Further, the CBEC circular has clarified that outdoor catering services satisfies the eligibility test for determining the nexus of input services with output services. (n) Storage and warehousing Services : Appellant has availed these services for storage/retrieval of its files and documents which are required to be maintained under various statutory enactments. Further, these services are also availed for storage of belongings/ goods of the employees relocated for the purpose of provision of output services. (o) Video Production Agency Services : The service relating to video tape production is availed by the appellant to facilitate recording of business presentations, business events such as induction programme, training etc. from a professional videographer on a CD. Appellant uses these CD s to display the presentation to its employees and thereby enhance their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia Pvt Ltd Vs. Commissioner[2014(35) STR 384] 3. Shakun Advertising (P) Ltd Vs. Commissioner[2015 64 taxmann.c0m 153 4. Gateway Termincals (I) Pvt Ltd Vs. Commissioner[2015 (39) STR 1027] 2 Mandap Keeper Services DBOI availed the mandap keeper s services to conduct various official or business functions. Therefore, these services are covered under the activities relating to business and qualify as input service as defined under CCR. Thus, the refund of the CENVAT credit availed on such services is admissible. 1. Endurance Technologies Pvt Ltd Vs. Commissioner[2013(32) STR 95] 2. Idea Cellular Ltd Vs. Commissioner [2011(22) STR 450 3. Accenture Services (P) Ltd Vs. Commissioner[2015(63(Taxman.com 235] 3. Health and Fitness Services DBOI procured fitness equipment and professional trainers to coach the employees to improve their overall health and fitness. Employees work at odd hours for the provision of output services, these services are essential to remove stress and increase the efficiency of our employees. Further, DBOI also carries out pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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