TMI Blog2021 (11) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... including the cases of the same appellant, for different periods in 24/7 CUSTOMER PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU EAST [ 2021 (3) TMI 414 - CESTAT BANGALORE] where this Bench takes care of the nexus test and thus holds good for all the input services involved, except Advertising Agency Services, Pandal or Shamiana Services and Real Estate Agent and Consultant Services. In view these orders, the denial of refund in respect of the input services except Advertising Agency Services, Pandal or Shamiana Services and Real Estate Agent and Consultant Services appears to be bad. Advertising Agency Services - HELD THAT:- This issue has been held to be an essential input service in the case of EARTLAND BANGALORE TRANS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises for consideration is the rejection of refund of accumulated cenvat credit. 2. The appellant is primarily engaged in the export of Call Centre Services (Business Auxiliary Services), besides domestic supply of Renting of Immovable Property Services. The appellant claimed refund of ₹ 67,42,116/- (Rupees Sixty Seven Lakhs Forty Two Thousand One Hundred and Sixteen only) under Rule 5 of Cenvat Credit Rules, of the accumulated cenvat credit [which was restricted to ₹ 60,02,261/- (Rupees Sixty Lakhs Two Thousand Two Hundred and Sixty One only) based on Chartered Accountant s certificate] which was rejected by the adjudicating authority, on appeal the Commissioner of Central Excise (Appeals-II) allowed appellant s claim, but ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put services which is exported. Further, I find that all the 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. Moreover, the Department has not questioned the service on input services at the time when the CENVAT credit was taken and a per the decision of this Tribunal in the case of K Line Ship Management cited supra, 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 16.3.2012, the amended Rule 5 of CENVAT Credit Rules does not require correlation between the output service exported and the input se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, Meerut-I 2011 (22) S.T.R. 450 (Tri.-Del.). would equally apply here as well, and hence this service is also held to be ineligible service. The denial of the same by the Commissioner appears to be bad to this extent also. Real Estate Agent and Consultant Service: The appellant has claimed that the said service was availed for renting of office space but however, no explanation is made available as to the nature or spaces that are rented out during the period under challenge and hence, no interference is called for. 6. In view of the above discussion, I find that most of the services are held to be eligible/essential input services in the above mentioned various orders, following the ratio laid down in the above orders th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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