TMI Blog2019 (3) TMI 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim stating that these are used only for facilitation of employees and not for authorized operations. The Tribunal in the case of COMMISSIONER OF SERVICE TAX PUNE VERSUS EATON TECHNOLOGIES PVT LTD. [ 2016 (1) TMI 1191 - CESTAT MUMBAI] had occasion to analyze the very same issue and dismissed the department s appeal filed against sanction of refund. The rejection of refund is unjustified. The impugned order to the extent of rejecting the refund in respect of the five services given in the table above is set aside - Appeal allowed. - ST/40050/2019 - - - Dated:- 14-3-2019 - Hon ble Smt. Sulekha Beevi C.S, Judicial Member For the Appellant Shri Amit Agarwal, Cons. For the Respondent Shri L. Nandakumar, AC (AR). O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 Cleaning Services 2,62,661 Total 27,65,110 3. The learned consultant submitted that all the services are approved by the Development Commissioner and, therefore, the rejection of refund claim, stating that these services availed by the appellant do not have nexus with the authorized operations is not correct. When the Development Commissioner has approved the list of services being necessary for carrying out the authorized operations, the department cannot then reject the refund saying that these are merely for facilitation of employees and not for providing the Output Services of the appellant. The appellant has pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are used only for facilitation of employees and not for authorized operations. The Tribunal in the case of M/s. Eaton Technologies Pvt. Ltd.,(supra) had occasion to analyze the very same issue and dismissed the department s appeal filed against sanction of refund. The relevant paragraphs are reproduced below:- 6. It is not in doubt that the services which were provided to the respondent were taxable and that the service tax on the supplied services had been discharged. The sole issue for determination is whether services for which tax has been collected along with consideration by the provider have been utilised in connection with the authorized operations for which the competent authority is the Development Commissioner. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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