9911796707
TMI Blog2013 (12) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ) - Decided in favour of assessee. - Appeal No.56633 of 2013-SM - Final Order No. 58384/2013 - Dated:- 27-11-2013 - Mr. G. Raghuram, J. For the Appellant: Shri Vishal Kumar, Advocate For the Respondent: Shri Sanjay Jain, A.R. JUDGEMENT Per Justice G. Raghuram: Heard the ld. Counsel for the appellant and the ld. A.R. for the respondent/Revenue. This appeal is preferred against the order dated 29.9.2012 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Noida. 2. Pursuant to the show cause notice dated 11.2.2012 proposing rejection of a refund claim for Rs.26,46,285/- of the available cenvat credit; disallowance of irregular cenvat credit availed and proposing levy of interest on the disal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntends that vehicles hired for picking up and dropping of employees whether in bulk or on individual basis - for higher category employees would be nevertheless be input services, entitled for claim of cenvat credit, that disallowance of the availed cenvat credit, by the Commissioner (Appeals) is unsustainable. 6. In respect of courier service, the Commissioner (Appeals) rejected availment of credit to the extent of domestic courier services utilized on the ground that this has no nexus with the output service, since the appellant provided substantially (over 95%) of its output services, , by way of IT software exports. Ld. Counsel contends that there are different types of inputs and several documents were exchanged within the country em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax paid on these components as well. 8. The appellant also claimed refund of taxes paid on services such as event management, public relations, membership of association and personnel effectiveness training , management of business consultancy service; as well as commercial training or coaching service, chartered accountant service (practicing) and cleaning service etc. The appellate Commissioner rejected the claim for refund in respect of event management service; public relations; membership of association; and personnel training, on the ground that these activities were not directly related to its output service, of software exports. Benefit was given only in respect of commercial training or coaching service and chartered accounta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said input service credit would be admissible subject to verification of the relevant conditions and observance of all conditions and procedures. Out of the amount of Rs.11,95,078/- disallowed by the adjudicating authority, Rs.2,41,675/- was denied on the ground that relevant invoice/bills do not contain the service tax registration number which did not correspond to the registered premises of the appellant or on the ground that the amount of service tax amount was not mentioned. The Appellate Commissioner concurred on this aspect and observed that wherever the relevant bills/invoices do not contain the service tax registration number; do not relate to the registered premises of the appellant; or the service tax amount is not mentioned, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are input services having a proximate nexus with the software exports service provided by the appellant, the appellant is legitimately entitled to avail cenvat credit and is also entitled to refund of cenvat credit. The input services include tour operator, rent-a-cab; courier service, whether used in India or overseas; civil works construction services such as painting, landscaping, road and culvert formation, architectural/consultancy, interior decoration of its business premises; and other inputs on which taxes were remitted, such as event management; public relations; membership of association; personnel effectiveness training; commercial training or coaching etc. The appellant is also entitled to cenvat credit in respect of input ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
