TMI Blog2020 (5) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... Needless to say that the rent paid for car parking facility enables the employees of the appellant as well as the customers coming to the office of the appellant to park their cars - Credit allowed. Group Insurance Service - denial on the ground that it is excluded from the definition of input services - HELD THAT:- The appellant has not produced any evidence to show that said services are not availed for personal consumption of the employees - rejection of refund justified. Hotel Services - denial on the ground that the same is excluded as these services are availed for personal consumption of the employees - HELD THAT:- The appellant has to be given a further opportunity to establish their contention furnish evidence that the said service has been used by employees in discharge of their official duty. This issue is remanded to the adjudicating authority - Matter on remand. General Insurance Service - HELD THAT:- As per definition of input services, the credit availed on vehicles is not eligible. It is not brought forth from the record whether the entire premium is in respect of insurance for vehicles or whether it includes buildings and equipment also - for clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s but disallowed the credit/refund in respect of other services. On appeal, the Commissioner (Appeals) disallowed the credit on services in the nature of Cleaning Pest Control Service, Air Travel Agent Service, Car Parking Service etc. Aggrieved by such order, the appellants are now before the Tribunal. 2. On behalf of the appellant, the learned counsel Shri V.S. Manoj appeared and argued the matter. He furnished the details of the services for which the refund was rejected by the Commissioner (Appeals) as under:- Sl.No. Nature of Service Reason for rejection Arguments (1) (2) (3) (4) 01 Cleaning Service Pest Control Service There is no nexus with output service Direct nexus is not necessary to establish that the input service is used for providing output service. The service is used toward maintenance and upkeep the premises in amiable condition creating a healthy working atmosphere inside the office. Final Order No.62166-62167/2017, dated 13.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er which is available in the bank records. Further, service of bank is very much necessary in case where there is an export of service and the receipt in convertible foreign exchange. Morgan Stanley India Financial Services Ltd. Final Order No.85196-85197/2019, dated 25.01.2019 (2016) 9 TMI 540 09 Interior Decorator Service Not related to output service Direct nexus is not necessary (2015) 60 Taxmann 119 10 Business Support Service Discrepancies such as absence of description of service in the invoice, absence of address etc. Small procedural discrepancies cannot be a reason for denial of substantial benefit. There is no dispute that the service is used for providing output service. Morgan Stanley India Financial Services Ltd., Final Order No.85196-85197/2019, dated 25.01.2019 10 Event Management Service Not related to output service Direct nexus is not necessary. Business exhibition is covered in the inclusive part of the definition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gible. So ordered. 7. Car Parking Service Renting of Immovable Property Service has been disallowed stating that they do not have nexus with the output service. Needless to say that the rent paid for car parking facility enables the employees of the appellant as well as the customers coming to the office of the appellant to park their cars. In view of the above, I am of the opinion that the disallowance of the credit is incorrect. The rejection of refund in this regard is set aside. 8. Group Insurance Service The refund in respect of Group Insurance Service has been disallowed alleging that it is excluded from the definition of input services. The appellant has not produced any evidence to show that said services are not availed for personal consumption of the employees. Hence, I uphold the rejection of refund by the authority below. 9. The reasons for disallowance of credit on Hotel Services is that the same is excluded as these services are availed for personal consumption of the employees. The learned counsel for appellant has submitted that services were not availed for accommodation of the employees while they travelled for business purposes. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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