TMI Blog2017 (1) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... ubject to verification of the documents by the original authority - appeal allowed by way of remand. - ST/20743/2015-SM, ST/20744/2015-SM, ST/20745/2015-SM, ST/20932/2015-SM, ST/20933/2015-SM And ST/20934/2015-SM - 21527-21532 / 2016 - Dated:- 29-12-2016 - Shri S. S. Garg, Judicial Member Shri Harish Bindu Madhavan, Advocate For the appellant Shri Pakshi Rajan, AR For the respondent ORDER Per: S. S. Garg The assessee has filed three appeals against the impugned Order-in-Appeal dated 30.12.2014 passed by the Commissioner of Service Tax (Appeals) whereby the Commissioner (A) has allowed the refund of accumulated CENVAT credit in respect of certain input services and rejected the refund with regard to certain othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween the input services and the output service. Aggrieved by the said order, the assessee filed three appeals before the Commissioner (A) who vide the impugned order dated 30.12.2014 partially allowed the appeal and allowed the refund with regard to certain services and rejected the refund with regard to certain services mainly on the ground that these services do not affect the quality and efficiency of the export services and secondly the details of usage of input services is not furnished. The following table has been submitted by the learned counsel for the assessee which depicts the services on which the refund has been allowed subject to verification and other services where refund has been denied on account of the fact that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advertising Agency Services Custom House Agent Services Manpower Recruitment Services Online Information and Database Access Erection, Commissioning Installation Services Chartered Accountant Disallowed In the absence of details of eligibility or otherwise is not discussed. Does not affect the quality and efficiency of the provision of service exported. Interior Decorator Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular No.120/1/2010-ST dated 19.1.2010 clarified that the condition of nexus should be read legally and in a harmonious manner consistent with the intent to provide refund to exporters, and the said intention was further reflected in the Notification No.5/2006. In support of his submissions, he relied upon the following decisions which cover all the input services on which the refund has been denied. State of Punjab vs. British India Corporation Ltd.: AIR 1963-SC-1459 ARM Embedded Technologies Pvt. Ltd. vs. CCE, C ST: 2016-TIOL-2565-CESTAT-BANG. IBM India Pvt. Ltd. vs. CCE: 2014-VIL-453-CESTAT-BLR-ST Accenture Services Pvt. Ltd. vs. CST, Mumbai-II: 2015-VIL-749-CESTAT-MUM-ST M/s. ITC Ltd. v. CCE: 2016-TIOL-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Tirupati v. Panyam Cements Minerals Industries Ltd.: 2016 (331) ELT 206 (AP) Manhattan Associates (India) Development Centre Pvt. Ltd. vs. CST, Bangalore: 2016-TIOL-3083-CESTAT-BANG. 5. The Revenue has filed three appeals against the impugned order passed by the Commissioner (A) alleging that the impugned order is not legal and proper to the extent that the assessee has availed CENVAT credit on renting of immovable property services for car parking and cafeteria, outdoor catering, renting of cab, tour operator, cleaning activity services, insurance auxiliary services and management, maintenance and repair services for premises, for providing output services i.e., information technology software services, online informatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 6.1 The Hon ble Bombay High Court in the case of CCE Vs. Ultratech Cement Ltd.: 2010 (260) ELT 369 (Bom.) has observed as under: 29. The expression activities in relation to business in the definition of input service postulates activities which are integrally connected with the business of the assessee. If the activity is not integrally connected with the business of the manufacture of final product, the service would not quality to be an input service under Rule 2(l) of the CCR, 2004. 7. On a careful consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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