TMI Blog2021 (4) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... vices 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. VERSUS C.C.G.S.T., MUMBAI WEST [ 2018 (12) TMI 1481 - CESTAT MUMBAI] , it has been held that the Department is not permitted to question the same at the time of claiming refund. Further in view of the clarification given by the Tax Research Unit of CBEC vide their letter dated 16/03/2012, the amended Rule 5 of Cenvat Credit Rules does not require correlation between the output service exported and the input service used in such output services exported. Further, as far as Rent-a-Cab service is concerned which the Department has disputed on the ground of exclusion, it is found that in the present case the appellant has availed the services of Rent-a-cab for the purpose of bringing and dropping the employees and this service has been used for providing the output service and the invoices have been produced by the appellant. The appellant is entitled to refund of CENVAT credit - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 20400 of 2020 - Final Order No. 20100/2021 - Dated:- 1-4-2021 - MR. S.S GARG, JUDICI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim was rejected mainly on the ground of lack of nexus and for certain services copy of invoice is not produced. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order rejecting the refund in respect of certain input services is not sustainable in law as the same has been passed without properly considering amendment to Rule 5 of Cenvat Credit Rules, 2004 and the Board Circular dated 16/03/2012. She further submitted that the input services on which cenvat credit has been availed have been used for providing the output services and the said services qualified as input service for the purpose of refund. She further submitted that post the amendment to Rule 5 of Cenvat Credit Rules, 2004 the phrase used in relation to manufacture of final product and the phrase used in relation to provision of output service has been consciously omitted by the Legislature and therefore no one to one correlation between the input services and output services is required to be established by an assessee claiming refund under Rule 5 of Cenvat Credit Rules, 2004. She further submitted that the Board vide Circular DOF No. 334/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handigarh 2020-TIOL-1696-CESTAT-CHD. Verisign Services India Pvt. Ltd. Vs. CST, Bangalore-I: 2018 (12) GSTL 161 (Tri.-Bang.) Arm Embedded Technologies Pvt. Ltd. V. C.C.E., Cus. S.T., Bangalore 2016 (45) S.T.R. 133 (Tri.-Bang.) Commr. of C.Ex., Vadodara Vs. Transatlantic Packaging Pvt. Ltd. 2012 (28) S.T.R. 102 (Tri.-Ahmd.) M/s. Fractal Analytics Pvt. Ltd. Vs. Commr. of GST., Mumbai East 2019-TIOL-2771-CESTAT-MUM. Commr. of CGST C.Ex., Mumbai Vs. Morgan Stanley Investment Mgmt. Pvt. Ltd. 2018 (363) E.L.T. 1158 (Tri.-Mumbai) 3.2. Learned counsel also submitted that with regard to different input services, the Tribunal in various decisions has held them to be input services . For e.g. learned counsel referred to Maintenance and Repair Service and submitted that the impugned order has travelled beyond the deficiency memo and the Order-in-Original inasmuch as the only case of the Department was that rejection of credit/refund of Management, Maintenance or Repair service was on account of absence of invoices. She further submitted that the service in question was received for maintaining the business premises of the appellants from where the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following decisions: Ace Designers Ltd. V. Commissioner of C. Ex., Cus. S.T., Bangalore, LTU 2017 (50) S.T.R. 35 (Tri.-Bang.) Toyota Kirloskar Motor Pvt. Ltd. V. Commissioner of Central Excise, Customs and Service Tax, Bangalore-LTU 2015-TIOL-2716-CESTAT-BANG. 3.5. For Security Agency Services, the appellant has produced the invoices on which credit has been availed. Further, as far as Business Auxiliary Service is concerned, the learned counsel submitted that the appellant uses the services of an agency which is engaged with regard to disposal of the e-waste obtained in using the computers and electrical equipments of the appellant. Since the appellant is engaged in providing consulting engineering service which is rendered using specially designed computers and these computers over a period of time tend to become waste and are to be disposed of as per the norms prescribed by the Government and by specified agencies. As far as Business Support Service is concerned, the appellant being an Export Oriented Unit used services of customs clearing agent to customs clear the imported equipment and goods and the customs clearing agent also provided services in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the material on record and after going through the various decisions relied upon by the appellant cited supra, I find that mainly the learned Commissioner has rejected the refund only on the ground of lack of nexus between the input services and the output services which is exported. The learned Commissioner has also observed that with regard to certain services the appellant has not filed the invoices which is not a correct finding because the appellants have filed the invoices and the same has been examined by the original authority and the appellant has also filed the invoices before this Tribunal also. Further, I find that all these services on which the refund has been rejected have been consistently held to be input services in various decisions relied upon by the appellant cited supra. Further, I find that it has been consistently held by the Tribunal in various decisions cited supra wherein the Tribunal has taken a view that after the amendment of Rule 5 of Cenvat Credit Rules, 2004, there is no need for one to one correlation between the input services and the output services and moreover the Board Circular dated 16/03/2012 also clarified that no correlation is required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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