TMI Blog2018 (12) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... as to cover its relationship to output service. The said circular also has attempted a liberal approach in stating that example of services like outdoor catering, rent a cab for pick up and drop of employees to office etc. are input services, without reference to if such pick up is from office or from airport. It also had indicated that correlation and scrutiny of documents to establish nexus is not required to be made if Chartered Accountant certificate or a self certification of the exporter is available to that effect and the department officers are only required to make basic scrutiny of the documents, which if found in order, sanction the refund within a month in order to given effect export to zero rate. The said circular was mainly i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt for which appellant did not utilise the cenvat credit available to it on its input services. Therefore, it had a preferred refund claim in terms of Rule 5 of the Cenvat Credit Rules for the period July 2009 to December 2010. Out of total refund claim amounting to ₹ 80,31,446/-, ₹ 45,17,788/- was rejected by the Asst. Commissioner of Service tax-I, Mumbai on input services as provided to associated companies prior to 28.02.2010. The rejection was challenged by the appellant before the Commissioner (Appeals) who vide his Order-in-Appeal dated 20.12.2017 had sanctioned ₹ 40,74,185/- towards export of service and ₹ 4176 towards input services by holding as eligible credit and rejected refund of ₹ 439,427 after h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bership of club services and rent a cab service were held to have nexus between input and output service since are used in connection with output service and while conceding that instead of Visa, wrong entry has been made in the accounts book as Real Estate Service. The ld. Counsel for the appellant, in reference to Tribunal's decision in the case of KLA Tencor and Excellent Data Research Pvt. Ltd., Vistura India Pvt. Ltd., justified the nexus between other two services namely real estate service and Management, Maintenance and Repair Service for which he claimed those services were used in direct relation to the output services and hence admissible credits for which he prayed for setting aside the order of the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in subscribing international market assessment India Pvt. Ltd. which is a CEO forum comprising of members of executive whose purpose is to interact, understand and anticipate development in India, market and operating environment where as CEO forum which is entity of leaders across sector and location provided information and insight to wide range of common business clearance and sharing ideas. Likewise, its membership in Indian hotel co. Ltd. is for the purpose of having seminars for enhancement of credibility of organisation and sale promotion of business that would augment the brand value of the appellant. In respect of rent a cab Service also, it has indicated its uses towards providing transportation facilities for pick up drop to air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices are considered as taken for use in relation to business activities. This being the factual position, the order of the Commissioner (Appeals) would have been sustained if there not been a clarificatory circular issued on 19.01.2010 vide 120/01/2010-S.T. by the Department of Revenue. The circular clearly indicates that conjoint reading of the Cenvat Credit Rules is to be made with Notification no. 5/2006-CX(NT) to broaden the meaning of input service so as to cover its relationship to output service. The said circular also has attempted a liberal approach in stating that example of services like outdoor catering, rent a cab for pick up and drop of employees to office etc. are input services, without reference to if such pick up is from o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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