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TMI Blog2016 (3) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... In the Circular No. 120/01/2010-ST dated 19-01-2010, Board has specifically clarified that in the case of BPO/call centers the services like renting of premises, software technology services, telecom services, rent a cab services etc. would be needed for providing their output services efficiently and that such services would be eligible for credit. Therefore, by taking into account the judicial dispositions laid in the judgments in Coca Cola India Pvt.Ltd [2009 (8) TMI 50 - BOMBAY HIGH COURT], KPMG Vs CCE. [2013 (4) TMI 493 - CESTAT NEW DELHI] and CCE Vs HCL Technologies [2014 (11) TMI 663 - ALLAHABAD HIGH COURT], on the issues and the circular dated 19-01-2010, the CENVAT Credit is admissible on all the services. - Decided in favour of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter was reconsidered by the Commissioner(Appeals) and vide order impugned herein the Commissioner(Appeals) has disallowed the credit upholding the confirmation of demand and interest. The penalty of ₹ 5 lakhs imposed by original authority was reduced to ₹ 1 lakh. Being aggrieved by the said order the appellants have filed the present appeal. 2. On behalf of the appellant, the Learned consultant Sri Abishek Rastogi submitted a detailed table reflecting the input services, which was disallowed by the Commissioner(Appeals). The same is reproduced as below: S.No. Services Amount Details 1. Chartered Accountants Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rent-a-cab Service 75,684 Remanded by com(A) to verify facts 13. Renting of Immovable Property Service 158,800 Remanded by com(A) to verify invoices 14. Information Technology Software Service 3,605 Remanded by com(A) to verify invoices 15 Cargo handling Service 4,519 Remanded by com(A) to verify invoices 16 Management, Maintenance or repair Service 306,102 Remanded by com(A) due to inconsistencies by the department. Covered under rule 6(5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) has relied on the judgment in Maruti Suzuki Ltd. Vs CCS Delhi 2009 (240) ELT 641 (SC), wherein the Hon'ble Apex Court was considering the issue of credit on inputs and not input services. That therefore, the restriction of inputs is not applicable to input services. The services in S.No.12 to 15 has been remanded by the Commissioner (Appeals) for further verification of facts regarding the service as well as the invoices. The learned Consultant referred to the relevant paragraphs in the impugned order and submitted that, though the Commissioner (Appeals) observed that the appellant is a BPO industry and has to avail rent a cab service 24 x 7 for transportation of its employees still, has remanded the matter to the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal papers. At the outset, it has to be stated that the period involved is prior to 01-04-2011 when the definition of input services had a wide ambit covering all most all services relating to business of manufacture/providing of output services. All the services listed in the above table have been covered by various judgments in which it has been held that credit is admissible, observing that these services would fall within the purview of activities relating to business. The submission made by the learned Consultant that the Commissioner (Appeals) has relied upon the definition of input pertaining to the period after 01-04-2011 appears to be correct. It is also seen that Commissioner (Appeals) has relied upon the judgments in Maruthi Suzu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so to be stated that the appellants have furnished invoices, Cenvat register and other document necessary to show the availment of credit. In the impugned order, while remanding the matter the Commissioner (Appeals) has not stated what is the document/fact which is further necessary to decide the issue. Without any such averment the Commissioners (Appeals) has simply remanded the matter to the adjudicating authority. At this juncture, it is relevant to advert to the Circular dated 19-01-2010 placed before me by the learned Consultant. In the said circular, Board has specifically clarified that in the case of BPO/call centers the services like renting of premises, software technology services, telecom services, rent a cab services etc. would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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