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TMI Blog2015 (8) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(l) of Cenvat Credit Rules, 2004 clearly covers that "any service used by a provider of taxable service for providing "an output service" and specifically includes the "legal services". It is evident that the service rendered by M/s. Ernst & Young Pvt. Ltd. engaged by the appellants were to fulfil the legal requirements relating to the appellants' office in the US. Thus the impugned service tax amount is clearly in respect of input service availed by them. - Decided in favour of assessee. - Appeal No. ST/57935/2013-ST[SM] - Final Order No. A/51207/2015-SM(BR) - Dated:- 10-4-2015 - R K Singh, Member (T),J. For the Appellants : Ms Rajni Gupta Ms Nupur Maheshwari, Advs. For the Respondent : Shri G R Singh, DR ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant in USA. The service was not utilized in India, nor it was utilized in respect of the registered establishments of the appellant. Hence, I found that the service was neither consumed/utilized by the appellants in their registered premises nor it was consumed/utilized in relation to provision of output service. Albeit, it was utilized in respect of an establishment in USA. In the present case the appellant is not the recipient of the service. Therefore, I am of the opinion that the appellants are not entitled to avail Cenvat credit as well as refund thereof. As the appellant is not the recipient of the service, there is no requirement to find out the nexus under Circular No. 120/01/2010-ST dated 19.01.2010. 2. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. The onus to fulfil the legal requirement relating to that office clearly rests on the appellants and it was in the discharge of that onus that they engaged M/s. Ernst Young Pvt. Ltd. engaged on the service. The definition of input service given in Rule 2(l) of Cenvat Credit Rules, 2004 clearly covers that any service used by a provider of taxable service for providing an output service and specifically includes the legal services . It is evident that the service rendered by M/s. Ernst Young Pvt. Ltd. engaged by the appellants were to fulfil the legal requirements relating to the appellants' office in the US,. Thus the impugned service tax amount is clearly in respect of input service availed by them. Indeed the Allahabad Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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