TMI Blog2016 (12) TMI 1694X X X X Extracts X X X X X X X X Extracts X X X X ..... which refund has been denied on the ground that the said services are not input service is wrong - except transport of goods by air and for other services, the appellant is entitled to the said refund - appeal allowed in part. - ST/2531/2012-SM - Final Order No. 21361 / 2016 - Dated:- 5-12-2016 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER Shri Jayaram Hiregange, Advocate For the Appellant Dr. J. Harish, AR For the Respondent JUDGEMENT Per : S.S GARG The present appeal is directed against the impugned order passed by the Commissioner (A) vide his order dated 4.6.2012 vide which the Commissioner (A) has modified the Order-in-Original. 2. Briefly the facts of the case are that the appellant is a 100% EOU approved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vable property and rejected the balance of the refund claim on various grounds. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who also partly allowed the appeal and denied the refund on certain services on the ground that they do not impact the efficiency in provision of output service. Aggrieved by the said order, the appellant has filed the present appeal. 3. I have heard the learned counsels for both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order rejecting the refund claim filed for the period May 2009 to June 2009 is not sustainable in law as the same has been rejected without appreciating the law and the judgments relied upon by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CST, Bangalore Vs Jubilant Biosys Ltd 2016 (42) S.T.R. 729 (Tri. - Bang.) 3 Chartered Accountants Services These services are in the nature of statutory compliance, internal audit fees, statutory fees, appellant submits that the said services are directly covered within the preview of input service definition under the limb of accounting, auditing . Appellant wishes to rely upon the decision of M/s Heartland Bangalore Transcription Services (P) Ltd Vs CST 2011 (21) STR 430 (Tri- Bang. Wherein it was held that Professional Services of consultants are used for assisting the assessee in complying with various statutory provisions. Therefore the appellant is rightly entitled for refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itled for refund of these services. Apotex Research Pvt. Limited v. Commissioner - 2015 (3) TMI 346 ‑ CESTAT BANGALORE Pokarna Ltd. 2013 (292) E.L.T. 316 (Tri. - Bang.) CST, Bangalore Vs Jubilant Biosys Ltd 2016 (42) S.T.R. 729 (Tri. - Bang.) 7 Development and Supply of Content Services These services are in relation to software services, wherein the appellant uses these services for testing of PCB's, wherein such PCB's are used to perform its taxable service. Therefore the appellant is entitled for such refund. Apotex Research Pvt. Limited v. Commissioner 2015 (3) TMI 346 ‑ CESTAT BANGALORE Pokarna Ltd. 2013 (292) E.L.T. 316 (Tri. - Bang.) CST, Bangalo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 Outdoor catering These services are used for providing lunch to the employee during the office hours. Appellant wishes to rely upon the decision of CCE Vs. M/s Ultratech Cements, 2010 TIOL 745 HC Mumbai, had held that CENVAT Credit and also in case of Affinity Express India P. Ltd., Vs. CCE 2011 (22) STR 177 (Tri ) and also CCE Vs Ferromatik Milacron India Ltd 2011 (21) STR 8 (Guj) have held that cenvat credit on catering services for employees is available as cenvat credit. As the said services are used for providing meals to the employees during office hours. Therefore the activity is in relation to business and the appellant is entitled for refund of the same. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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