TMI Blog2021 (4) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... of clear bifurcation and lack of documentary evidence, the CENVAT credit on General Insurance Services is denied - credit denied. Club Membership Service - HELD THAT:- The learned Commissioner, though, has admitted that the said services is in relation to applying for the membership of the trade and association but still hold the same is for the benefit of the employees only. This finding of the learned Commissioner is wrong because the membership of the club was used in relation to promoting the trade and hence it falls within the definition of Input Service - credit allowed. Photography Service - HELD THAT:- The Photography Services were availed by the appellant for capturing the business events which are necessary to keep record of the events conducted as well as for future reference hence this service also falls within the definition of Input Service - credit allowed. Credit Card and Debit Card Services - HELD THAT:- These services were used for booking official travels, meal cards and accommodation for the appellant s employees who had to travel within or outside India on official projects which directly contributes to the business operation and has a direct nex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 729,296/- ST/20315/2020 Oct 2009 to Mar 2010 Credit card, debit card other payment card services (Bank Charges) 25,124/- Event Management Services 481,473/- Photography Services 30,410 Total 537,007/- ST/20316/2020 April 2010 to Sep 2010 Credit card, debit card other payment card services (Bank Charges) 28,595/- Event Management Services 212,470/- Photography Services 29,870/- Total 270,935/- ST/20317/2020 Oct 2010 to Mar 2011 Credit card, debit card other payment card services (Bank Charges) 30,018/- Event Management Services 1,053,199/- Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T credit has been availed have been used by the appellant for providing the output service and in the absence of these input services, it would not have been possible for the appellant to render the output service. Learned Counsel further submitted that each of the input service for which refund has been rejected has been held to be input service by various decisions of the Tribunal and the High Court. He further referred to each input service and submitted that as far as Architectural Service is concerned, the learned Commissioner has rejected the refund on the ground that the said input service is used in relation to construction of a building or civil structure and is excluded from definition of input service under Rule 2(l) of CCR 2004. To rebut this finding, Learned Counsel submitted that, in fact, the Architectural Services were used by the appellant for the purpose of designing the office premises from where the output services of the appellant were being rendered. In order to support his submission, he relied upon the following decisions: Mentor Graphics India Pvt. Ltd. v. Commissioner of ST, Final Order in STA/30579/2018 Arm Embedded Technologies Pvt. Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in relation to repairs and maintenance of equipment, fixed assets, premises etc. used by the appellant and the same has been held to be input service in the following decisions: Red Hat India Pvt. Ltd. v. Principal Commissioner of ST, Pune, 2016 (44) STR 451 (Tri-Mum) Alliance Global Services IT India v. Commissioner, (2016) 71 taxmann.com 82 (Hyderabad- CESTAT Appellant has produced on record the invoices to justify their claims. 4.4. With regard to Supply of tangible goods, the CENVAT credit has been rejected or refund has been rejected on the ground that these services were used for organizing events and meetings which has no direct nexus with the output service and to counter this finding, learned Counsel submitted that these input services were mainly used in relation to hiring of equipment such as video conferencing equipment, projection equipment, LCD and such equipment were used for the purpose of business events and meetings. 4.5. As far as Membership of Club is concerned, the refund has been rejected on the ground that the said services were availed in relation to applying for the membership of the trade association and bodies and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsistent with the intention of the legislature to provide refund to the exporters and the said intention was further reflected in the Notification No. 5/2006. On the other hand learned AR reiterated the findings of the Commissioner. 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, I find that here it is pertinent to mention the definition of Input Service as contained in Rule 2(l) of CCR 2004: 2(l) input service means any service, - (i) Used by a provider of taxable service for providing an output service, or (ii) Used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal. And includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement of sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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