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TMI Blog2015 (11) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... service. So far event management services are concerned, it has been explained that the same is incurred in organising conferences, training sessions and meetings which are essential for the smooth running and business promotion. Accordingly I uphold the same as eligible input service. So far the cable operator service is concerned, the same have been incurred for availing/seeing business channels on television sets, installed in the office premises for the staff to remain updated with the business news & developments which is essential for providing efficient output service. Thus the same is also held to be eligible input service. Formula as given in appendix 5 of the Notification No. 5/2006, only provides to work out the limit of eligible amount where an assessee has got both export and domestic turnover. Accordingly the eligible amount under appendix 5 shall be reworked without deduction of the amount towards credit allegedly wrongly availed, as the same are been found to be eligible. Accordingly there can be no deduction also for credit already utilised during the quarter. - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... of total credit during the period, the amount of credit utilised during the quarter and also the amount of CENVAT credit alleged to be ineligible. 3. Being aggrieved the assessee preferred appeal before the Commissioner (Appeals), who vide the impugned order have upheld the rejection observing as follows: "5. I have carefully gone through the records of the subject appeals, the written as well as oral submissions of the appellants made in their appeal memorandums and in the course of personal hearing held on 22.05.2014, and the adjudicating authority's findings recorded in the impugned orders have been duly considered by me. The short issue to be decided in the appeal is whether the respondent has rightly rejected the refund claim or otherwise. 6. On going through the documents placed before me, I find that the appellant has availed CENVAT credit on services such as Architects Services, Civil Construction Services, Works Contract Services, Interior Decorator Services, Cable Operator Services, Storage & Warehousing Services, Event Management Services, etc. The adjudicating authority has observed that these services has not impacted the efficiency/consumed in providing the out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mployees of the office would also be an eligible input services as these offices run on 24 x 7 basis and transportation and provision of food for the employees are necessary perquisites which the employer has to provide to ensure that employees can work efficiently. Accordingly service tax paid on Manpower Recruitment Agency, Event Management for training of the staff are essential services. Some services like event management for company sponsored dinners/picnic hours, Flower arrangements, Mandap Keeper's expenses which are in the nature of recreational or used for beautification of premises may not appear to impact the efficiency in providing the output service. The adjudicating authority has observed that the appellant has provided the details of payment of service charges and tax thereon, to the supplier of input services which is duly annexed to the application for refund. It had been found that the appellant is fulfilling the conditions so far as the availment of CENVAT credit is concerned. The appellant have also submitted the declaration to this effect. With such observations the adjudicating authority further mentioned that on examining the credit element (input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification No. 5 of 2006. The learned Counsel for the appellant urges that the same have been applied wrongly. That there is no scope for reduction of any amount from the total credit availed during the period, in respect of any credit used during the quarter or any amount as wrongly taken credit of. It is further urged that once the taking of credit is not disputed, there can be no disallowance of the same while granting refund. The learned Counsel relies on the ruling of this Tribunal in the case of Commissioner of Service Tax Vs. Convergys India Pvt. Ltd. 2009 (16) STR 198 wherein the Division Bench of this Tribunal have held that there cannot be two different yardsticks, one for permitting credit and the other for eligibility in granting refund. Whatever credit have been permitted to be taken, the same are permitted to be utilised and when the same is not possible, then there is a provision for grant of refund and/or the rebate. Without questioning the credit taken, the eligibility for rebate/refund cannot be questioned. This ruling of the Tribunal have been upheld by the Honble High Court in Revenues appeal vide order dated 3/8/2010, 2010 (20) STR 166 (P and H). 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val contentions, I find that the first issue as regards eligibility of certain services, as the inputs is covered by the earlier order of the Division Bench of this Tribunal in the appellant's own case being final order dated 25/11/2014 (supra). I also, on the facts hold that the input services in the nature of works contract service, civil construction service, interior decoration service, architect service availed by the appellant in repair, renovation, modernisation of its office are eligible input service. It is the discretion of the Management of the assessee company to decide in what type of office and the location, it wants to work for providing the output service. I find that there is no dispute as regards the amount of service availed. Further the service of storage and warehousing, have been incurred admittedly for packing & moving gadgets or things from one office premises to another. As the appellant operated from more than one premises, the said service is admittedly an eligible input service. So far event management services are concerned, it has been explained that the same is incurred in organising conferences, training sessions and meetings which are essential ..... 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