9911796707
TMI Blog2016 (3) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit or that the respondent-assessee was not entitled to the refund. The learned Counsel has not been able to show any provision even under Rule 5 of Cenvat Credit Rules, which provides for condition precedent for registration of the service provider. - Refund cannot be denied - Decided against the revenue. - CEA No. 41 of 2015 - - - Dated:- 19-2-2016 - Jayant Patel And S. Sujatha, JJ. For the Appellant : Sri. Jeevan J Neeralgi , Adv For the Respondent : None JUDGMENT The appellant -Revenue has preferred the present appeal by raising the following substantial question of law: WHETHER, the provisions contained in Rule 3 and 4 of the Service Tax Rules 1994 are mandatory or procedural in nature and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cruitment agency services / Advertisement services ITSS The appellant procures services of recruitment agency to hire employees to fill up the different open positions in the organization. It is hereby essential in view of the attrition rate that is common to the industry and also to identify the apt candidate for the job. Since the employees are directly related to the services being exported, it is submitted that these services are essential for smooth functioning of export of service. Rent-a-cab services ITSS The company hires vehicles/cabs to pick up its employees from their residence and drop them back. This essential as the employees have to perform the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services ITSS These services are availed to learn the new technology/programming etc , which is essential to export software services. Renting of immovable property services ITSS These services are availed to use the premises from where the services are exported, therefore essential for export of services. Management, maintenance or repair services ITSS These services are availed in order to maintain office equipments like air condition, computers, UPS etc , which are essential to export the services. Pandal and shamiana services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of service provider has not been considered. He therefore submitted that the matter may be considered accordingly. 6. We may record that this Court in its decision in case of M/ s.mPortal India Wireless Solutions Private Limited (supra), for the purpose of refund vis- -vis registration at para-7 observed thus: 7. Insofar as requirement of registration with the department as a condition precedent for claiming cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the cenvat credit rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
