2019 (12) TMI 720

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..... lamurugan, Authorized Representative for the Respondent ORDER Brief facts are that the appellant is involved in export of ITSS Services and are registered with the service tax department. They filed a refund claim of Rs. 57,70,876/- under Rule 5 of Cenvat Credit Rules, 2004. After processing the claim, the original authority disallowed the credit in respect of Parking Charges as well as Work Con .....

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..... o use as an office. The said service was not availed for construction of a new building or civil structure. Therefore, it is not excluded from the definition of "input services". He also submitted that the invoices would show that the construction activity was availed for fit out and such other works making the premises suitable for office by the appellant. The entire contract was given to the ser .....

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..... ightly rejected by the authorities below. 4. Heard both sides. 5.1 The first issue is with regard to Parking Charges paid by the appellants. It can be seen from the records that the appellants have availed the said services in order to use the premises of another person for parking of vehicles. The said services having been used for providing output services both credit as well as refund is elig .....

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..... ervices, availed by the appellant. The appellant has entered into an agreement with the service provider for a package of Works Contract Services, which involved construction of fit out, rest room works, civil and plumbing works, electrical works, safety and security systems as well as supply of carpets, modular furniture, chairs etc. Though, the entire works executed by the service provider is bi .....

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..... , modular furniture and chairs will not be eligible for credit. 6. From the above discussions, I hold that the refund in respect of the Parking Charges is allowed. The issue with regard to the Works Contract Services is remanded to the adjudicating authority to consider the same as per the discussions made above. The appeal is partly allowed and partly remanded in above terms. (Dictated and pron .....

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