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M/s. Armstrong Designs Pvt. Ltd. Versus Commissioner of Central Excise, Service Tax And Customs Bangalore

2016 (12) TMI 1449 - CESTAT BANGALORE

Cenvat credit - Business Auxiliary Service, Consultancy Engineering, IT enabled services - Held that: - the impugned order is not sustainable in law as the same has been passed without appreciating the definition of input services as contained in Rule 2(l) of CCR, 2004 and also without considering the judgments passed by higher judicial fora holding these services as input services - the impugned order is not sustainable in law and all the services on which Commissioner (A) has rejected the refu .....

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n-Original. The issue involved in all the four appeal is identical, therefore, all the four appeals are being disposed of by the common order. 2. Briefly the facts of the case are that the appellant is engaged in providing taxable services such as Business Auxiliary Service, Consultancy Engineering, IT enabled services. They are availing CENVAT credit on service tax paid on input services periodically. The appellant has filed four refund claims under Rule 5 of CENVAT Credit Rules (CCR), 2004 rea .....

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d rejected the remaining refund of ₹ 2,46,354/- whereas in other appeals the entire refund claim was rejected being not eligible in terms of Rule 5 of CCR, 2004 read with Notification No.5/2006. Aggrieved by the order dated 30.1.2011, appellant filed appeal before the Commissioner (A) and the Commissioner (A) vide the impugned order dated 20.1.2015 allowed the appeal partially and directed the lower authority to sanction refund for eligible services after due verification of the documents .....

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nt appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the definition of input services as contained in Rule 2(l) of CCR, 2004 and also without considering the judgments passed by higher judicial fora holding these services as input services. He further submitted that the learned Commissioner (A) has disallowed the refund on these five input ser .....

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ential and core of the business without which appellant cannot deliver the output services. The IT software procured by the appellant are tailor-made suitable to their day-to-day operations. Therefore, this service is a very much input service which has a direct nexus to the output service. 4.2 Similarly with regard to Management Consultancy Service , the counsel submitted that the appellant engaged the services of management consultancy for effective functioning of their business and seeks advi .....

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ious statutes and for that they have to seek advice of the legal experts, therefore this service also falls in the definition of input service . 4.4 Similarly, he submitted that Business Support Service and Technical Testing and Analysis Service are essential for running the business of the company. In support of his submissions, he relied upon the following authorities. (i) Shell India Markets Pvt. Ltd. vs. CCE: 2012 (28) STR 87 (Kar.) (ii) Valco Industries Ltd. vs. CCE: 2012 (286) ELT 54 (Tri. .....

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