TMI Blog2018 (7) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- The issue whether respondent is eligible for credit before registration of the premises is decided in the case of m-Portal India Wireless Solutions P. Ltd. Vs CST Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund. Refund claim rejection on the ground of addition of turnover of the SEZ units to that of the total turnover of the respondent - Held that:- The formula applied by the Commissioner (Appeals) excluding the turnover of the SEZ units is correct and proper. Refund claim denial on the ground of nexus - input services - outdoor catering services - Rent-a-cab services - Held that:- The period involved is prior to 1.4.2011 and the definition of input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are as under: (i) The refund claims are hit by time bar since the refund claims for the period 2008-09 have been filed by the respondent in the year 2011. (ii) Credits were availed before registration of the premises. (iii) Credits availed for Rent-a-cab service and outdoor catering services are not eligible for credit since the activities have no nexus with the output service. (iv) While computing the total turnover, the adjudicating authority added the turnover of the SEZ units also thereby reducing the eligibility of the refund amount. 4.2 He further argued that Commissioner (Appeals) has rightly analyzed the issues as well as the case laws. Following the ratio of those case laws, he granted refund to the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Rent-a-cab services, the period involved is prior to 1.4.2011 and the definition of input services during the relevant period had a wide ambit as it included the words activities relating to business . In various decisions, the Tribunal as well as the Courts have held that the said services are eligible for credit if it is established from records that assessee has used the said service for providing the output services. Accordingly, we hold that allowance of credit on these services by Commissioner (Appeals) is sustainable. From the above discussions, we find no ground to interfere with the decision of the Commissioner (Appeals), the appeals filed by the department are dismissed. (dictated and pronounced in court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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