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TMI Blog2015 (2) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... hat these input services are not used in providing the services exported by the respondent. Further, on referring to the definition of input services we also find that input services used in relation to business are covered in the definition. Even, all input services used for modernization, renovation or repair to the office premises are also covered. We note that Revenue's appeal raises a doubt whether the services have actually been used for providing taxable output services. We find no finding of this point in the adjudication order or in the appellate order. This is totally a new ground. There being no doubt expressed whatsoever either in the show cause notice or in the adjudication order, we do not find this point of appeal as relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd cannot be utilized. Consequently, they applied for refund of the input service tax credit under notification No. 5/2006-CE(NT) dt. 14.3.2006 issued under Rule 5 of the Cenvat Credit Rules 2004. The adjudicating authority sanctioned part of the refund claim and rejected claims of ₹ 3,24,12,261/- and ₹ 2,73,21,073/-. The refund claims were rejected for two reasons. First, there were 21 services which were held to be not used in providing output service and hence not classifiable as input service under Rule 2(1) of the Cenvat Credit Rules. The other reason was that Cenvat Credit was availed on the input services against input invoice which pertain to the period prior to registration. In appeal, the Commissioner (Appeals) accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 services which are alleged to be inadmissible. He objects to the admissibility of service tax credit in respect of advertising services which are used in turn of Manpower Recruitment Services, Transport service which is used for transportation of employees and supply of food and beverage service to the extent that part of the expenditure is met by the employees themselves. Further, he reiterates the findings of the adjudicating authority and the grounds of appeal. 5. The Ld. Counsel for the respondent states on the first issue that the scope of eligible services was widened by the amendment to notification No. 5/2006-CE(NT) which substituted the words used in by the words used in or in relation to in clause (a) of the notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input services is in respect of which refund of credit was claimed can be considered as input services used in providing output service which are exported without payment of service tax. For convenience we may refer to the definition of input service as below: 'input service' means any service:- (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final product up to the place of removal, and includes services used in relation to setting up, modernization, renovation, repair, of a factory, premises of provider of output service or an office relating to such factory or pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to any sort of conclusion that these input services are not used in providing the services exported by the respondent. Further, on referring to the definition of input services we also find that input services used in relation to business are covered in the definition. Even, all input services used for modernization, renovation or repair to the office premises are also covered. We do not agree with the Ld. A.R. that advertising which is an input service for the Manpower Recruitment Service will not be eligible. We hold that, any service which is an input for another input service will get covered under the definition of input service on which credit is sought. However, we do not agree that part of the service tax credit, on the service of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h has been shown by the respondent and the registration was finally granted on 26.12.2008. We find nothing substantial in the series of communications to indicate that some important elements to be considered for registration are missing in the application, such as the premises which is sought to be registered. The judgments cited by Commissioner (Appeals) are relied upon. Further, judgment of the Karnataka High Court in the case of mPortal India Wireless Solutions Pvt. Ltd. vs. C.S.T. Bangalore 2012 (27) STR 134 (Kar.) which held that there is no restriction in availing cenvat credit before registration is granted. The Hon'ble High Court held that insofar as requirement of registration with the department as a condition precedent for c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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