TMI Blog2021 (4) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... principle, the denial of CENVAT Credit is held bad - The Delhi Bench of the CESTAT in the case of M/S HCL TECHNOLOGIES LTD VERSUS C.C.E. NOIDA [ 2015 (8) TMI 595 - CESTAT NEW DELHI] has held so. Freight Charges - HELD THAT:- Freight Charges are included in the inclusive part of the definition of input service under Rule 2 (l) of the CENVAT Credit Rules, 2004 and hence, the denial by the lower authorities is bad. The impugned order to this extent is set aside and this ground is allowed. Installation Charges - only ground for rejection by the lower authorities is the non-furnishing of any details - HELD THAT:- Since no details were furnished, this issue requires re-adjudication. Accordingly, the impugned order to this extent is set aside and the matter is remanded to the file of the Adjudicating Authority to verify the details and follow the guidelines - this issue is allowed by way of remand. Pest Control Charges - HELD THAT:- The assessee has claimed that this issue is akin to Cleaning Services, which is very much essential to keep the business premises safe and clean and hence, the denial is clearly uncalled for - Reliance can be placed in the case of M/S HCL TE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 301/2019 (CTA-II) dated 12.10.2019 passed by the Commissioner of Central Tax (Appeals-II): C.G.S.T. and Central Excise, has filed these appeals and the common issue to be decided is the denial of refund claim under Rule 5 of the CENVAT Credit Rules, 2004 of the unutilized credit on the inputs and input services used for providing output services. The period-wise refund claim and the result are captured in the table below: Sl. No. Period Amount of refund claimed (INR) Order-in-Original Amount of refund rejected (INR) 1. October 2016 to December 2016 90,05,804/- Order No. 45/2019 dated 30.04.2018 2,84,380/- 2. January 2017 to March 2017 1,16,58,906/- Order No. 47/2019 dated 10.05.2019 3,01,268/- 3. April 2017 to June 2017 1,43,72,898/- Order No. 48/2019 dated 10.05.2019 16,15,218/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Technologies Ltd. v. Commr. of Cus., C. Ex. and S.Tax, Noida [2015 (40) S.T.R. 1124 (Tri. Del.)] 8.2 The ratio laid down in the above decisions/orders are squarely applicable to the facts of the case on hand and hence, following the above ratio, the denial of CENVAT Credit on this service is bad. To this extent, the impugned order is set aside and this ground of the appeal is allowed. 9.1 On the Plant Rental Charges, the appellant has claimed that the said service is akin to Gardening Services, but however, it appears that the appellant did not file any details as to the nature of service. However, it is seen that since services of renting of equipments for organizing events are allowed as valid input service, the same logic should apply here and accordingly, in principle, the denial of CENVAT Credit is held bad. The Delhi Bench of the CESTAT in the case of M/s. HCL Technologies Ltd. v. C.C.E., Noida reported in 2015 (40) S.T.R. 369 (Tri. Del.) has held so. 9.2 However, as the rejection is for non-production of any details, the issue remanded to the file of the Adjudicating Authority to verify the details and follow the guidelines laid down by the Delhi Bench in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Global Services IT India Pvt. Ltd. v. The Commissioner, C.C.E. S.T, Hyderabad-IV [2017 (49) S.T.R. 235 (Tri. Hyd.)]; (iii) M/s. HCL Technologies Ltd. v. Commr. of Cus., C. Ex. and S.Tax, Noida [2015 (40) S.T.R. 1124 (Tri. Del.)] 12.2 Following the above ratio, the impugned order to this extent is set aside and this ground stands allowed. 13.1 With regard to Car parking charges, terrace charges, terrace and car-bike charges, I find that parking charges is an essential service provided to all the employees and used by them during the course of their employment and hence, this forms an essential service. The following decisions are clearly in favour of the taxpayer: (i) M/s. BNP Paribas Global Securities Operations Pvt. Ltd. v. Commr. of Service Tax [Order No. 51, 52/2016 dated 26.04.2016]; (ii) C.S.T., Bangalore v. M/s. Mercedes Benz Research Development India (P) Ltd. [2013 (30) S.T.R. 257 (Tri. Bang.)]; (iii) M/s. Nuware Systems Pvt. Ltd. v. Commr. of Service Tax, Bangalore [2015 (39) S.T.R. 134 (Tri. Bang.)]; (iv) Commr. of Service Tax, Bangalore v. M/s. Yodlee Infotech (P) Ltd. [2015 (39) S.T.R. 695 (Tri. Bang.)] 13.2 The denial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Appeal No. 211-222/2017 dated 26.04.2017]; (ii) M/s. Virtusa India Pvt. Ltd. v. Commr. of Central Excise, Hyderabad [2016 (6) T.M.I. 681 CESTAT, Hyderabad] 16.2 The denial on this count is also held to be bad. The impugned order to this extent is set aside and this ground of the appeal stands allowed. 17. With regard to Membership Subscription, it is the case of the assessee that being part of a multi-national company, the appellant is required to subscribe to various business magazines and register as a member with various business associations for promoting the appellant s business; membership subscription charges were paid towards obtaining corporate membership subscription of American Chamber of Commerce in India, which are purely incurred for the purpose of the appellant s business. I find that business promotion is very much essential for the survival of every company, the membership only expands the reach thereof and hence, it is a way of marketing the brand, which is an essential service. Accordingly, I am of the view that the charges incurred are eligible for CENVAT Credit as per the definition of input service under Rule 2 (l) of the CENVAT Credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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