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TMI Blog2013 (12) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... dit; disallowance of irregular cenvat credit availed and proposing levy of interest on the disallowed quantum of cenvat credit, the proceedings culminated in an adjudication order dated 26.4.2012, passed by the Assistant Commissioner, Noida. 3. The appellant filed a refund claim for Rs.1,76,70,224/- on 28.9.2011 seeking refund of cenvat credit, of service tax remitted on input services used for providing output service, during October 2010 to December 2010, under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.05/2006-CE(NT) dated 14.3.2006. The appellant had availed cenvat credit of Rs.71,74,177/- on input service and Rs.1,39,01,205/- on payments against import of services which was verified by its Chartered Accountant. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere are different types of inputs and several documents were exchanged within the country employing courier agencies and with other units of the appellant itself and therefore this would be a legitimate input service on which cenvat credit could be availed. This contention is well taken. Consequently, I hold that refund is admissible in respect of taxes remitted on account of domestic courier services as well. 7. The appellant claimed refund of service tax paid on services such as civil construction works, of painting, landscaping work, road formation, architectural consultancy and interior decoration. This claim was rejected on the ground that the relevant bills/invoices, set out at serial numbers 2, 7, 14, 22, 25 and 29 of the Table I of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as given only in respect of commercial training or coaching service and chartered accountant service, subject to proof. In my considered view the taxes paid on business management or consultancy services, to the Confederation of Indian Industry for organizing conferences related to the industry; public relations; in respect of services received from international market rating agencies; or for personnel effectiveness training, cannot be held to be unrelated to the output services provided by the appellant. The Commissioner (Appeals) erred in rejecting the refund claim on this aspect. The appellant would be entitled to refund of cenvat credit on establishing that taxes were remitted in respect of services such as event management, business c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the registered premises of the appellant; or the service tax amount is not mentioned, these were not valid documents for availing input service credit. Commissioner (Appeals) affirmed that input service credit to the extent of Rs.2,41,675/- is inadmissible. 10. Another amount of Rs.1,66,033/-was denied by the adjudicating authority since the appellant failed to submit the copies of the input service credit invoices. Before the Commissioner (Appeals), the appellant contended that invoices were submitted while filing the claim for refund. Considering this assertion, the appellate authority observed that all the conditions set out in the Notification No.5/2006-CE(NT) should have been followed; that the invoices furnished by the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g or coaching etc. The appellant is also entitled to cenvat credit in respect of input services such as convention service, cleaning service and advertisement service. 12. The matter in any way stands remitted to the adjudicating authority for verification of the bills/invoices for correlation and establishment of the appellants claim to the extent allowed by the Commissioner (Appeals). As by this order the appellant is decalred as entitled to availment of cenvat credit for the whole range of input services mentioned above, but subject to verification and establishment of remittance of taxes in respect of services on which credit is claimed, I remit the matter for such verification and ascertainment, to the ld. Assistant Commissioner, Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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