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TMI Blog2019 (6) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... ary of Corporate Fundamentals Inc. (USA). It claimed CENVAT credit as per provisions of Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) dated 18.06.2012 for different quarters from April, 2014 to March, 2015. Learned Assistant Commissioner (Refund), Service Tax-VII, Commissionerate Mumbai allowed a portion of refund claim and rejected the rest for those quarters against which appellant preferred appeals before the Commissioner (Appeals) who also allowed substantial portion of refund and rejected refund of CENVAT credit on certain inputs on 4 grounds namely no nexus between input and output, billing address is different in the invoice and ST-2 return address mentioned, non description of category of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Morgan Services Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai - [2016 (42) STR 196 (Tri.-Mumbai)], Manhattan Associates (I) Dev. Centre Pvt. Ltd. Vs. CST Bangalore [2017 (5) GSTL 99 (Tri.-Bang.)], Accenture Service Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai [2015 (40) STR 719 (Tri.-Mumbai)], IBM India Pvt. Ltd. Vs. Commissioner of Central Excise & Service Tax, Bangalore [2014 (35) STR 384 (Tri.- Bang.)], Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CCE, Meerut-II [2010 (251) ELT 125 (Tri.-Del.)] he claimed that those inputs were admissible inputs. Referring to policy/circular issued by the Ministry of Finance in respect of Union Budget 2012 dated 16.03.2012 wherein simplified scheme for refund of CENVAT credit was highlighted wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available in Rule 2(l) of CENVAT Credit Rules, 2004, legal services are included in the said definition and hence denial of legal service expenses made by the appellant to defend the company or its managements is improper. Further going by the Order-in-Appeal, tax paid on event management service was held as inadmissible credit despite the fact that the learned Commissioner (Appeals) noted the contention of the appellant in his order that such services were received for organising investment conference at Trident Hotel and appellant had duly explained the reason for holding of such conference that comes within the per-view of the decided case laws referred above in respect of admissibility of such credits. I am therefore of the considered v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services - For Q-2, tax paid on commercial coaching and training services were held to be inadmissible by the learned Commissioner (Appeals) on ground that no service detail was provided and nature of services was not identifiable or services were provided for personal benefit of employees. Learned Counsel for the appellant submitted that such services were availed from Aptech Ltd. to provide training on computers to identified employees of the appellant to enhance their management and negotiation skills. But, no evidence is forthcoming that such stand was taken before the lower authorities for which appellant is required to justify the stand before the Commissioner (Appeals). 6. Non submission of invoices - In point No. 17 to 19 at para 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt to mini trail, and without acceptance of those invoices as additional piece of evidence, since those are not in conformity to Rule 23 of the CESTAT Procedure Rules, I consider it proper to remand the matter to the Commissioner (Appeals) for re-examination of the entitlement of the appellant only in respect of denial of refunds on those CENVAT credit against which valid invoices were not produced before him. Hence the order. ORDER 7. The appeals are allowed in-part by way of limited remand to the Commissioner (Appeals). The order of Commissioner (Appeals) concerning rejection of CENVAT credit in respect of event related service, legal consultancy service, Chartered Accountant service is hereby set aside by allowing refund on those cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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