TMI Blog2017 (6) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... al allowed to appellant subject to verification of invoices relating to housekeeping and photocopying - appeal allowed by way of remand. - ST/21288/2014-DB - Final Order No. 20193 / 2017 - Dated:- 1-2-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri B. G.Chidananda Urs, Advocate For the Appellant Shri Parashiva Murthy, Authorised representative For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dt. 10/01/2014 passed by the Commissioner (Appeals) wherein he has allowed refund under Rule 5 with regard to certain CENVAT credit and input services and denied the refund with regard to three services viz. housekeeping, photocopying and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved by the said order, the present appeal has been filed. 3. Heard both the parties. 4.1. Learned counsel for the appellant submitted that the denial of refund with regard to the three services is not sustainable in law as the same has been passed without considering the scope of definition of input service as contained in Rule 2(l) of CENVAT Credit Rules 2004 and also without considering the judgments rendered by higher judicial fora holding these three services as input services. He further submitted that the appellant has paid service tax on renting of immovable property service and is rightly eligible to obtain refund on the same and the Commissioner(Appeals) has wrongly disallowed the CENVAT credit on renting of immovable p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the invoice, the service receiver is eligible for taking credit of the service tax in respect of the input services and secondly, when such credit cannot be utilised, the refund of accumulated credit is admissible to them on export of output services. Further he relies upon the decision of the Tribunal in the case of Commissioner Vs. Sadashiv Casting Pvt. Ltd. [2005(187) ELT 381 (Tri. Del.)] wherein it has been held that when the invoices under which the input services were received contain all the information, the respondents have not to cause further investigations to ensure that the appropriate duty has been paid on the inputs. Similarly in the case of Sumeet C. Tholle Pratima S. Tholle Vs. CCE C, Aurangabad [2016(43) STR 110 (Tri. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by statute to initiate action for recovery of the tax that was collected by the supplier if there be any dereliction in deposit. Recovery of tax collected but not deposited and sanction of refund of tax collected are independent actions the former does not lend itself as pre-condition for proceeding with the latter. ... The learned counsel further submitted that prior to amendment in the input service definition, the scope of input service was very wide as held by the Hon ble Bombay High Court in the case of Coca Cola India Pvt. Ltd. Vs. CCE, Pune-III [2009(15) STR 657 (Bom.)]. 5. On the other hand, the learned AR reiterated the findings in the impugned order. 6. After hearing the submissions made by parties, we hold that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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