TMI Blog2017 (6) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... services - Held that: - reliance placed in the case of M/s BNY MELLON INTERNATIONAL OPERATIONS (INDIA) PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE (APPEALS) PUNE-III [2013 (3) TMI 203 - CESTAT MUMBAI], where it was held that CENVAT Credit of service tax paid on the outdoor canteen services is available to the appellant if the employees have not borne the service tax amount and the appellant has not charged the employees for providing the service. Since the appellants are entitled for CENVAT credit of service tax on these services, they will also be eligible for refund of the same under Rule 5 if the services pertain to the period of refund in question - refund allowed. Refund claim - freight outwards - Held that: - since the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Tariff Act, 1985. Appellant filed refund claim with the adjudicating authority seeking refund of accumulated unutilized CENVAT credit of input services used for manufacture and export of their final product amounting to ₹ 74,99,033/- under Rule 5 of CENVAT Credit Rules (CCR), 2004 for the period April 2010 to June 2010 on 31.3.2011. It appeared that certain services for which the service tax had been paid by the appellant were not having any direct nexus with the manufacturing activities and therefore, the refund of the same appear to be inadmissible. The adjudicating authority after following the due process of law partially sanctioned the refund claim to an extent of ₹ 30,09,006/- and further, refund of ₹ 1,82,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of few input services which are directly related with the manufacturing process. 4.1 As far as calibration charges are concerned, the same has been denied by the Commissioner (A) because no documents justifying the same were produced. 4.2 With regard to catering services, the learned counsel submitted that the supply of food and refreshment to operators/staff at the plant are directly related to manufacturing activity and there is a statutory requirement to supply food under the Factories Act. In support of this submission, he relied on the following decisions: i. CCE Vs. Stanzen Toyotetsu India (P) Ltd.: 2011 (23) STR 444 (Kar.) ii. BNY Mellon International Operations (I) P. Ltd. Vs. CCE, Pune-III: 2013 (30) STR 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the same has been filed beyond one year from the date of export of the impugned goods. 6.1 With regard to input services viz., calibration charges since the appellant has not produced the documentary evidence to prove the same, therefore, I am not allowing the refund on calibration charges. 6.2 With regard to catering services, in view of the decisions given by the appellant in support of his claim, I allow the refund on catering charges. 6.3 Similarly with regard to freight outwards, since the appellant is in export, therefore the place of removal is the port and in view of the decisions cited by the appellant, the appellants are entitled to refund on freight outwards. 7. In view of my discussions above, the appeal is pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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