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TMI Blog2018 (6) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and data access or retrieved services, club or association services and sponsorship services, are input services for the purpose of refund under Rule 5 and whether these services have nexus with the export of services. 2. Shri S. Thirumalai, learned counsel appearing on behalf of the appellant in appeal No.ST/88029/2017, submits that all the input services on which refund was rejected are essential services which are used in or in relation to providing output services. He explained the use of each service. He also submits that in respect of almost all the services which were disputed by the Commissioner (Appeals), this Tribunal and court have taken consistent view that all these services are admissible input services. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.27/2012- CE(NT). Therefore, the refund was filed within time. The Commissioner (Appeals) has rightly allowed the refund holding that it is within the prescribed time. 4. Shri Vivek Dwivedi, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the finding of the impugned order as regards the issue involved in appeal No. ST/88029/2017. As regards the Revenue's appeal No. ST/85149/2018, he reiterates the grounds of appeal. 5. I have carefully considered the submissions made by both the sides and perused the records. As regards the Revenue's appeal, the issue involved is the period of one year from the relevant date for filing refund under Rule 5. As per the Larger Bench decision in the case of Span Infotech (I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) allowed the credit on general insurance. As regards real estate agent's service, it is towards the payment of brokerage to the broker for arranging accommodation for their CEO and this expenditure of the brokerage was borne by the company. It is obligatory on the part of the assessee company to arrange accommodation for their senior staff. Therefore, I am of the view that real estate agent's service provided for accommodation for the CEO is an input service. This issue is also covered by the Tribunal in the case of LG Electronics India Pvt. Ltd. (supra). As regards stock broker services, on perusal of the invoices I find that it is a service related to valuation of the shares of the company. This valuation of the shares is for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no doubt that this service was under the definition of input service provided under Rule 2(l) of the Cenvat Credit Rules, 2004. 7. As per the above discussion, I am of the considered view that all the services disputed by the Commissioner (Appeals) are admissible input services, hence the credit is available. I also observe that the adjudicating authority, without issuance of show cause notice as regards the admissibility of the input service, rejected the refund which is not permissible, but the Revenue is of the view that the credit is not admissible. The first step is to a show cause notice invoking Rule 14 of the Cenvat Credit Rules, 2004 for denial of the cenvat credit. Then only the refund can be rejected which was not done. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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