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TMI Blog2024 (6) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... ing following substantial questions of law : (a) Whether in the facts and circumstances of the case, the services provided by the respondent assessee can be treated as "input service" as defined under Rule 2 (l) (i) of Cenvat credit Rules, 2004 ? (b) Whether in the facts and circumstances of the case, the respondent assessee is entitled to avail credit on services i.e. Rent-a-Cab services, Outdoor Catering services and Club or Association services which have been specifically excluded from the definition of "input services" as defined under Rule 2 (l) of Cenvat Credit Rules, 2004, w.e.f. 01.07.2012. (c) Whether in the facts and circumstances of the case, the CESTAT was right in holding that because the respondent assessee has paid t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent / assessee is entitled to CENVAT credit of input service received on Broadcasting service. It is against the said order appellant/revenue has filed the present appeal under Section 35G of the Central Excise Act, 1944 as made applicable to the Finance Act, 1994. 4. Insofar as question (b) is concerned, admittedly there is no material on record to show that these services were utilised for personal consumption to deny credit. Respondent/Assessee is a company and therefore issue of personal consumption does not arise. These expenses are admittedly incurred for its employees who are working for the respondent/assessee in the course of its business to render output services. It is also settled position that an assessee cannot prove nega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been collected by Revenue without authority of law. Appellant / Revenue in the show cause notice has also admitted that the respondent / assessee has exported these services and as per Rule 5 of CENVAT Credit Rules an assessee can either claim set-off or claim refund in cash. It is on these facts, we are called upon to decide whether substantial question of law raised in (c) arises. 6. We have perused the impugned order of the Tribunal dated 18th December 2009 and more particularly, the findings of the Tribunal from paragraph 15 onwards of the impugned order. The Tribunal has given a finding that appellant / revenue has not disputed that the provider of 'broadcasting service' is entitled to CENVAT credit of the service tax paid on specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 5 of the CENVAT Credit Rules, in case of the export of service, if an assessee has paid service tax on input services, he can either claim the setoff against output services or is entitled in alternative to get refund in cash on unutilised input tax credit. Even if the contention as raised by appellant / revenue is to be accepted then they would be required to refund the CENVAT credit which they propose to disallow since there is no dispute that the said CENVAT credit is taken on input services and the services on which the service tax has been discharged were exported. Therefore the effect of denial of credit would be that the appellant / revenue will have to refund the said credit amount resulting into whole exercise being tax neutral. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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