TMI Blog2021 (8) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, 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 [ 2015 (8) TMI 595 - CESTAT NEW DELHI] has held so - a perusal of the Order-in-Original as well as the impugned Order-in-Appeal makes it clear that there is no specific discussion on this issue. In view of this, this issue is remanded to the file of the Adjudicating Authority who shall verify all such details that may be furnished by the appellant and then pass appropriate order in the light of the directions/guidelines laid down by the Delhi Bench in the case of M/s. HCL Technologies Ltd. - matter on remand. Cleaning Charges - HELD THAT:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services used for providing output services. 2. It is the case of the appellant that the Adjudicating Authority vide Order-in-Original No. 83/2019(R) dated 22.08.2019 had granted substantial refund, but however, rejected a part of it. Aggrieved by the partial rejection, the appellant preferred first appeal, but however, the First Appellate Authority vide order impugned herein allowed refund only in respect of certain services while rejecting the appeal in respect of the other services. Aggrieved by the same, the assessee has filed the present appeal before this forum. 3. When the matter was taken up for hearing, Shri Joseph Prabhakar, Learned Advocate, appeared for the assessee-appellant and Shri Arul C. Durairaj, Learned Departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. 6. I have carefully considered the rival contentions and have gone through the various decisions/orders relied upon during the course of hearing. 7. As pointed out by the Learned Advocate for the appellant, since the appellant is not contesting the denial of CENVAT Credit in respect of Reimbursement Charges, excess Service Tax availed and Duplication of credit/invoice, no finding is given in this regard. 8.1 Following are the services against which the CENVAT Credit availed has been rejected and are being contested by the appellant : Freight Charges Plant Rental Charges Cleaning Charges Pest Control Services Payment made under RCM 8.2 On going through the decisions/orders relied upon by the Learned Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opriate order in the light of the directions/guidelines laid down by the Delhi Bench in the case of M/s. HCL Technologies Ltd. (supra). This ground is allowed by way of remand. All the contentions as far as this ground is concerned are left open. 11.1 With regard to Cleaning Charges, in the following decisions/orders it has been held that cleaning services are essential for providing output services and therefore, the same would qualify as input service and hence eligible for refund : (i) M/s. RR Donnelley India Outsource Pvt. Ltd. v. Asst. Commr. of Service Tax, Commissioner (Appeals-I) [Orders-in-Appeal No. 211-222/2017 dated 26.04.2017]; (ii) M/s. Alliance Global Services IT India Pvt. Ltd. v. The Commissioner, C.C.E. S.T, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions/orders of various High Courts/Tribunals. He referred to an order of the co-ordinate Bangalore Bench of the Tribunal in the case of M/s. Robert Bosch Engineering and Business Solutions Ltd. v. Commissioner of Central Excise, Customs Service Tax, Bangalore-LTU [2018-TIOL-1003-CESTAT Bangalore] in Service Tax Appeal No. 26925 of 2013 ors. vide Final Order Nos. 23114 to 23130 of 2017 dated 08.12.2017, wherein the co-ordinate Bench has considered various decisions and concluded as under: 7 (iii) Credit availed in particular quarter and payment made in next quarter Learned consultant submits that in the quarter October - December 2008, the refund of CENVAT credit was denied for the reason that the appellant did not make t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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