TMI Blog2019 (1) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... registered - Held that:- Subsequently, the appellants have obtained registration for all premises. The jurisdictional High Court in the case of M/s. Visual Graphics Computing Services India (P) Ltd. [2018 (7) TMI 1394 - MADRAS HIGH COURT] had held that refund cannot be rejected - the rejection of refund on the ground that the premises is not registered cannot sustain. Input services - period prior to 01.04.2011 - Air Travel Agent Services - Rent-a-Cab Services - Outdoor Catering Services - Guest House Services - Clearing and Forwarding Agent Services - Held that:- The definition of “input services” during the said period had a wide ambit as it included the terms “activities relating to business” - the rejection of refund claim on these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for which CENVAT Credit is denied Sep-07 (Pg. No. 30 in Appeal Book) (in Rs.) Oct-07 (Pg. No. 42 in Appeal Book) (in Rs.) Nov-07 and Dec-07 (Pg. No. 56 in Appeal Book) (in Rs.) Jan-08 to March-08 (Pg. No. 69 70 in Appeal Book) (in Rs.) Total Amount involved (in Rs.) 1. Pre-Registration Credit 13,52,460/- 17,59,907/- 29,08,869/- 61,73,841/- 1,21,95,077 2. Credit on Air Travel Agent 6,335/- 35/- 6,370/- 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court. He also submitted that the appellant had earlier obtained registration for a single premises and thereafter, on acquiring further premises, had applied for Centralized Registration of all the premises. The period involved in these appeals is during such transition period. 3.4 With regard to the Credit availed on Air Travel Agent, Rent-a-Cab , Outdoor Catering, Guest House and Clearing and Forwarding Agency Services, he submitted that the period involved is prior to 01.04.2011 and that there are various decisions which have held that the Credit on these services is eligible. He relied upon the decision in the case of M/s. Scope International Pvt. Ltd. Vs. The Commissioner of Central Excise, Chennai 2018 (7) T.M.I. 1007 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in and requires to be set aside. So ordered. The appellant is eligible for refund relating to this ground. 8. The Credit availed on Air Travel Agent Services, Rent-a-Cab Services, Outdoor Catering Services, Guest House Services, Clearing and Forwarding Agent Services all relate to the period prior to 01.04.2011. The definition of input services during the said period had a wide ambit as it included the terms activities relating to business . The decisions relied upon by the Ld. Consultant have also held the issue in favour of the assessee. Following such decisions and from the discussions made above, we are of the view that the rejection of refund claim on these services is unjustified and requires to be set aside, which we hereby do. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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