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Commissioner of Service Tax, Mumbai-II Versus M/s Technip (India) Ltd, (Formely known as Technip E & C (India) Ltd.)

2015 (5) TMI 1122 - CESTAT MUMBAI

Refund of CENVAT credit - input services - whether the input services availed by the respondent assessee like air-travel service, man power recruitment service, courier service, and chartered accountant and Rent a Car service, etc. have not been received in or in relation to the provision of the output services? - Held that: - some of the services in question are already specified in rule 2 (l), and I find that each of the service is required by the respondent assessee in providing its output se .....

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wherein the facts stated by the assessee that the said person is not its employee, have not been found to be untrue - the learned Commissioner (Appeals) rightly allowed the Cenvat credit in respect of the remuneration paid to Mr. Tripathi - credit allowed. - Appeal dismissed - decided against Revenue. - ST/85872 & 85873/2014-MUM - A/88971-88972/17/SMB - Dated:- 13-5-2017 - Shri Anil Choudhary, Judicial Member Present for the Appellant: Shri Sanjeev Nair, Examiner (A.R.) Present for the Respo .....

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rvices received in the course of providing the output service. The appellant has filed refund claim's for the period July 2006 to December 2007 for refund of the Cenvat credit under rule 5 of the Cenvat credit rules read with Notification No.5/2006-CE-NT dated 14/03/2006. The total refund claim for this period was of out of which sum of ₹ 1,56,73,674/- was allowed and the balance amount of ₹ 36,53,226/- was rejected, vide order in Original dated 24/3/2009. Similarly for the perio .....

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espondent assessee like air-travel service, man power recruitment service, courier service, and chartered accountant and Rent a Car service, etc. have not been received in or in relation to the provision of the output services. The 2nd issue is the remuneration paid to Mr. Pooran Tripathi (the employee and director of Stone And Webster's Inc. deputed In USA) for providing services to the respondent company, and it have paid service tax on the same, have been claimed by the respondent assesse .....

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#39; have been used for providing the 'Consulting Engineering Service' which have been exported. The remaining services have not been used in providing the output service, which is admittedly exported. It is further urged that the Commissioner appeals have erred by allowing the same, quoting CBEC circular number 120/01/2010-ST dated 19/142010 without undertaking re-appreciation of evidence to come to the conclusion that the input services are actually used for providing output services. .....

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d by assessee, manufacturing construction equipment, considered, the question, whether these; were input services. The matter was remanded for de novo adjudication by the majority order to decide whether the services involved activities integrally connected with business of assessee with reference to Rule 2 (l) of CCR rules 2004. 5. In reply the learned Counsel for the respondent assessee urges that the adjudicating authority have rejected the Cenvat credit on the input services summarily withou .....

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d personnel, it cannot render its output services and as such the said services were availed in relation to its output service. The respondent further urges that services like courier service, chartered accountant service, advertising service, already stands specified in rule 2 (l) as input services. Further it is urged that services/ was availed for facilitating transportation of the Executives of the respondent company for the of holding meeting with the clients, which is essential part of its .....

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the employers recruited by the respondent company come to work from far of places and they need to be assisted in finding accommodation nearby, so that they are available for the business of the company for providing the output services. Thus the real estate agent services have been received to ensure the availability of personnel for the business of the respondent company and as such the same have been incurred in relation to the output service randered. The respondent Counsel further relies o .....

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providing that what is essential is to judge the input service, whether the same is required for the business of the company or assessee in the manufacturing of the output product or rendering of services, Further reliance is placed on the ruling of the High Court in the case of CCE Vs. Excel Crop Care Ltd., 2008 (12) S.T.R. 436 (Guj.) wherein it was held that telecom services, even in respect of mobile phones provided to the employees is an input service, having a relation to the providing of t .....

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owever it is urged that the finding of the appellate authority is not sustainable as the CBEC vide Circular No.115/09/2009-ST dated 31.07.2009 has clarified that Director when being compensated for their performance would not be liable to service tax. It is further urged that on the mere fact that service tax has been paid is no justification for allowing refund of Cenvat credit. 7. In Reply, the Counsel for the respondent assessee have urged that, in reply to the show cause notice it was stated .....

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oviding services under the category of Management Consulting Service. The same amounts to import of service by the respondent company and service tax already has been paid. Further it is an admitted fact that input consultancy charges is considered as input service and held allowable by the adjudicating authority. Further stand was taken before the adjudicating authority that Mr. Tripathi is not the employee of the respondent company and reports to the Management of Stone and Webster, USA. It is .....

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