TMI Blog2016 (11) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... the services are used after 01.04.2011. The definition of input services expressly excludes Rent-a cab service and the appellant has not adduced evidence to prove that how they are eligible for credit on such service. Therefore the claim of credit in respect of Rent-a cab service is disallowed. In regard to other services, I hold that they qualify as input services and therefore are eligible for credit. The appellant having produced sufficient details with regard to the service provider and ISD challans and after verification as conceded by the Ld. AR, I hold that this issue is clarified and solved in favor of assessee. Appeal allowed - decided partly in favor of appellant. - Appeal No. ST/25637,26597,27732,28424/2013 - A/31213-31216/16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected by Ld. Commissioner (A) ₹ 14,44,364/- Rs, 6,69,184/- ₹ 38,82,840/- ₹ 5,96,053/- Services Involved a) Clearing forwarding agent service b) MMR service c) Management consultancy services d) Manpower recruitment service e) Renting of immovable property f) Cleaning service g) Courier service h) Telecommunication service i) Erection, commissioning and installation service j) Fleet Rent a cab management service k) Technical testing and analysis l) ISD-Rs. 6,06,469/- a) Technical inspection certificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity to put forward proper defence and it amounts to violation of the principles of natural justice. The Ld. Counsel submitted that the second ground on which refund has been rejected is that some of the input service distributors invoice do not show the name of the service provider. He submitted that appellant had availed credit on services received by the Head Office, who issued of ISD challans. That therefore the rejection of refund on this ground is without basis. He relied upon judgment laid in Gulf Oil Corporation Limited Vs. CCE ST, Vapi [2016 (43) S.T.R. 220 (Tri-Ahm)] and Commissioner of Service Tax, Ahmedabad Vs. Godfrey Philips India Limited [2009 (14) S.T.R. 375 (Tri-Ahmd)] to convass the argument that the authority having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 96 (Tri. Del.) 3. Management consultancy services These services are used in relation to business processes and operations Xilinx India technology services Pvt. Ltd Vs. CCE ST, Hyd-IV-2016-TIOL-2087-CESTAT-HYD 4. Manpower recruitment service Recruitment services are used towards recruitment of employees having vat experience in the field of research Xilinx India technology services Pvt. Ltd Vs. CCE ST, Hyd-IV-2016-TIOL-2087-CESTAT-HYD 5. Cleaning service These services are used for maintaining day to day cleanliness and hygiene within the premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Appellant meets specified standards and delivers the required result. Semco Electri Pvt. Ltd. Vs. CCE, Pune -2013 (30) STR 572 (Tri-Mum) 10. Technical inspection certification These services are utilized to ensure that the research activity carried out by the Appellant meets specified standards and delivers the required result. Semco Electric Pvt. Ltd. Vs. CCE, Pune-2013 (30) SR 572 (Tri-Mum) 11. ETP Operation maintenance/ Effluent treatment charges The effluent generated in the process of delivering the output service is required to be treated and discharged as per the norms prescribed by the PC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These services are used for maintain day to day cleanliness and hygiene within the premises of the appellant ADC India Communications Ltd Vs. Commr. of C. Ex., Bangalore-2014 (34) S.T.R. 637 (Tri. Bang.) 17. Renting of immovable property To render services, the Appellant requires premises from where their resources operate. Commissioner of Central Excise, Bangalore Vs. Utopia India Pvt Ltd-2012 (26) S.T.R. 577 (Tri-Bang) 5. The appellant has claimed refund of credit of service tax paid on Rent-a cab services. The appellant has changed the nomenclature of the services from Rent-a-cab service to Fleet Management Services. Such chan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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