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M/s. Sai Life Sciences Ltd. Versus CCE, C & ST, Hyderabad

Refund claim - accumulated service tax paid for various input services - export of services without payment of tax - Scientific or Technical Consultancy Services - Held that: - the credit has been allowed on various services following the decisions as held in various cases, except for fleet management services/ Rent-a cab services. - 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-ca .....

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e 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 - Dated:- 26-10-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri. Prahlad, Advocate for the Appellant Shri. Nagraj Naik, Depu .....

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ous input services for providing the output services. They filed refund claim for the accumulated service tax paid for input services. The original authority and Commissioner (Appeals) rejected some part of refund claim. Hence these appeals. The details of the period involved, the amount of refund rejected by Commissioner (Appeals) and the input services involved are shown below as tabulated by the appellant. Appeal No. ST/25637/2013 ST/26597/2013 ST/27732/2013 ST/28424/2013 Period Involved Apri .....

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d installation service j) Fleet Rent a cab management service k) Technical testing and analysis l) ISD-Rs. 6,06,469/- a) Technical inspection & certification b) Clearing & forwarding agent c) Management, maintenance or repair service d) Courier services e) ETP Operation & maintenance f) Fleet Rent- a cab management service g) Manpower recruitment h) Business auxiliary service i) AMC j) CA services k) ETP/STP operations l) Management consultancy service m) Technical testing & Anal .....

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tification h) Telecommunication services 2. On behalf of the appellant, the Ld. Counsel Shri. G. Prahlad submitted that in these four appeals, the authorities below have rejected refund claim stating that the input services do not have nexus with output services. Further, that in appeal ST/25637/2013 and appeal ST/27732/2013, the appellants were not issued the Show Cause Notice proposing reasons for rejection. He contended that the appellant has been deprived opportunity to put forward proper de .....

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ited 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 jurisdiction for the input services respondent is not contained the adjudicating upon ISD challans. 3. On behalf of the department, the Ld. AR Sh. Nagraj Naik reiterated the findings in the impugned order. He submitted that in appeals ST/25637/2013, ST/26597/2013 and ST/28424/2 .....

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arding agent service Handling charges, loading and unloading charges are in relation to transportation inputs and other capital goods from customs authorities to Appellant s premises Sundaram Clayton Ltd. Vs. Commissioner of C. Ex., Chennai-II-2016 (42) S.T.R.. 741 (Tri.- Chennai) 2. MMR service These services are used for regular wear and tear of machinery Xilinx India technology services Pvt Ltd Vs. CCE & ST, Hyd-IV-2016-TIOL-2087-CESTAT-HYD KPMG Vs. Commissioner of Central Excise, New Del .....

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vices are used for maintaining day to day cleanliness and hygiene within the premises of the appellant HCL Technologies Ltd. Vs. Commissioner of Central Excise, Noida-2015 (40) S.T.R. 369 (Tri. Del.) 6. Courier service Services are utilized for sending documents to customers or the vendors which is an integral part of business. M/s. Reliance Industries Ltd Vs. Commissioner Of Central Excise & Service Tax, LTU,Mumbai-2016-TIOL-2392-CESTAT-MUM Xilinx India technology services Pvt. Ltd Vs. CCE .....

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ring output service Birla Corporation Ltd. Vs. Commissioner of C. Excise, Lucknow-2014 934) S.T.R. 589 (Tri. Del.) Kilburn Chemicals Ltd. Vs. Commissioner of C. Ex., Tirunelveli-2016 (41) S.T.R. 131 (Tri. Chennai) 9. Technical testing and analysis These services are utilized to ensure that the research activity carried out 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 & .....

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andards. Anar Chemicals Pvt. Ltd. Vs. Commissioner of C. EX., Ahmedabad-2011 (24) S.T.R. 32 (Tri. Ahmd.) 12. Business auxiliary service These services are used in relation to making survey of the international market and identifying customers. Conexant Systems Pvt. Ltd Vs. CCE & ST, Hyderabad-II-2016-TIOL-617-CESTAT-HYD 13. AMC The services are used to maintain the hardware, equipment and infrastructure facility of the company without which the company cannot perform its operations ADC India .....

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