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TMI Blog2020 (5) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... f unutilised Cenvat credit of service tax paid on input services. Show-cause notice was issued proposing to disallow the credit/refund availed on various services. After due process of law, the original authority allowed credit on certain services 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 (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of personal consumption. Mortan Stanley India Financial Services Ltd. Final Order No.85196-85197/2019, dated 25.01.2019 Final Order No.40003-40004/2016, dated 01.01.2016 Team Lease Services (2014) 73 VST 129 05 Hotel Services Specifically excluded The exclusion is only in respect of personal consumption. Para No.(v) Page No.8 to the reply to the show-cause notice. Documentary evidences were filed to establish that the expenditure is not in the nature of personal consumption of the employees. Hondo Motor Cycle (2016 45 S.T.R.397 All Spheres Entertainment Pvt. Ltd. (2016) 41 S.T.R.104 06 General Insurance Service The insurance is for vehicle which is not a capital good Insurance is taken for business asset which is use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lished that the said service was used for discharging official duty. With regard to Group Insurance Service, the learned Authorised Representative argued that the said services are excluded from the definition of input services and, therefore, not eligible for credit. Similarly, Hotel Services have been availed for personal consumption and rightly disallowed by the authorities below. The General Insurance Service have been availed for insuring vehicles and, therefore, not eligible. With regard to Banking and other Financial Services, the learned Authorised Representative submitted that the appellant had produced merely credit card statements to evidence the payment of service tax and these are not valid documents for availing credit. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority to claim the refund. It is common knowledge that banks do not issue invoices in respect of the service tax deducted from the clients. It is reflected in the bank statements. The department does not have a case that the credit services were availed by any individual of the company. Further, the appellant is engaged in export of output service and, therefore, the Banking and other Financial Services availed in regard to foreign remittances is eligible for credit. The ledger extract obtained by the appellant and produced before the authorities would be sufficient documents to evidence the payment of service tax in this regard. The rejection of refund alleging that the appellant has not produced invoice for payment of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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