TMI Blog2021 (3) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... able service for providing output service and the input services should not be covered by the exclusion clause - further, all the services, of which refund has been rejected, has been consistently held to be input service in various decisions relied upon by the appellant. Department has not questioned the input service at the time when the CENVAT credit was taken and as per the decision of this Tribunal in the case of K Line Ship Management India Pvt. Ltd. Vs CGST, Mumbai West, [ 2018 (12) TMI 1481 - CESTAT MUMBAI ] wherein it has been held that the Department is not permitted to question the eligibility of CENVAT credit at the time of claiming refund. The appellant is entitled to refund of CENVAT credit in relation to input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im. After following the due process, the original authority vide Order-in-Original dated 04.10.2018 partly sanctioned the refund claim and rejected the balance claim amount of ₹ 40,11,213/- on the grounds stated therein. Aggrieved by the Order-in-Original to the extent of ₹ 20,53,480/-, the appellant filed the appeal and vide Order-in-Appeal dated 17th October 2019, the Commissioner (Appeals) rejected the appeal thereby confirming rejection of refund of the appellant on following 7 services: Sr. No. Description Amount (in rupees) 1. Architect 5,74,164/- 2. Club or A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... test to be applied for deciding the eligibility rather, the true test for eligibility is whether the input service is used by the provider of taxable service for providing output service and that the input services should not be covered by the exclusion clause. He further submitted that in the present case, the appellant has, indeed, used these input services for providing their output services and are also not covered by the exclusion clause of the definition of the term input service and to this extent, the order has travelled beyond the scope of legislative provisions. He further submitted that the input service viz., Architect Service, Club Association Service, Event Management Service, General Insurance Service and other taxable s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Mumbai, 2015 (38) STR 217 (Tri. Mumbai) 5. Other taxable Manhattan Associates (I) Dev. Centre Pvt. Ltd. Vs CST, Bangalore, 2017 (5) GSTL 99 (Tri. Bang.) Apotex pharmachem India Pvt. Ltd. Vs CCE, Bangalore-I, 2017 (50) STR 26 (Tri. Bang.)- installation service 6. Grant of Interest Scribetech India Healthcare Pvt. Ltd. Vs CCT, Bengaluru, 2020 (43) GSTL 245 (Tri. Bang.) 4.1. He also submitted that with regard to certain disputed input services, the Commissioner (Appeals) has concluded that the said input service is excluded from the definition of the Input Service under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chan.) 4.2. Learned Counsel, out of these 7 input services, did not press for the refund in relation to two input services, viz. Health Club and Outdoor Catering and has only prayed the refund of five input services, viz., Architect, Club Association, Event Management, General Insurance and other taxable services. Learned Counsel also relied upon the decision of this Tribunal in the case of 24/7 Customer Pvt. Ltd., (ST/20259, 20260/2020) Final Order No.20062-20063/2021 dated 08.03.2021. 5. On the other hand, learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record as well as the various decisions relied upon by the appellant, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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