TMI Blog2017 (10) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Steria India Ltd. [2013 (12) TMI 212 - CESTAT NEW DELHI], where it was held that since the several services in respect of which cenvatable tax was remitted by the appellant and these are input services having a proximate nexus with the software exports service provided by the appellant, the appellant is legitimately entitled to avail cenvat credit and is also entitled to refund of cenvat credit. Since the period involved in this appeal is prior to 1.4.2011, the impugned order set aside - appeal allowed - decided in favor of appellant. - ST/23745/2014-SM - Final Order No. 21218 / 2017 - Dated:- 27-7-2017 - Shri M. V. Ravindran, Judicial Member Mr. V. Raghuraman, Advocate Raghuraman Chythanya, Advocate For the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Final Order No.58384/2013 dated 27.11.2013. The ratio of the said judgment is in paragraph No. 5 to 11 which are reproduced. 5. The appellant had asserted entitlement to cenvat credit on tax remittances in respect of tour operator and rent-a-cab services, which were rejected by the Commissioner (Appeals) on the ground that these services were not shown to have been used for employees of the appellant company but were used in individual capacity. Ld. Counsel for the appellant contends that vehicles hired for picking up and dropping of employees whether in bulk or on individual basis - for higher category employees would be nevertheless be input services, entitled for claim of cenvat credit, that disallowance of the availed cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax remitted on input services denied by the Commissioner (Appeals) pertain to painting of the appellant s premises; landscaping of the premises; road and culvert formation and maintenance; architectural consultancy; and other civil works in relation to its business premises. In my considered view, denial of refund of service tax paid in respect of these services, which are integral to the business of the appellant, cannot be sustained. The appellant is therefore entitled to refund of service tax paid on these components as well. 8. The appellant also claimed refund of taxes paid on services such as event management, public relations, membership of association and personnel effectiveness training , management of business consultancy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers in some instances or the invoices were addressed to the appellant but do not bear any registration number at all. The appellate authority however granted relief to the extent the invoices did not bear the registration number or there was some minor discrepancy in either the address of the person receiving the taxable service or description, classification or value of the service. Appellate Commissioner while granting relief observed that input service credit on service tax paid and consequent refund of the said input service credit would be admissible subject to verification of the relevant conditions and observance of all conditions and procedures. Out of the amount of ₹ 11,95,078/- disallowed by the adjudicating authority, ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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