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TMI Blog2016 (6) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... hat and E-mail channels using Internet and Broad Band facilities to the end customers of their client (Knoah Solution Inc. USA) located in United States of America. They availed various input services for providing the output services which were exported. The appellants filed a refund claim for the unutilized CENVAT credit of Rs. 13,80,839/- for the period October 2011 to December 2011. A show-cause notice dated 11/12/2012 was issued proposing to reject the refund claim. After due process of law, the original authority rejected the refund claim holding that it is not in accordance with the conditions of Notification No.5/2006-CE(NT) dt. 14/03/2006. An appeal was filed challenging the rejection of refund claim. As per the order impugned here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant FIRCs. They also furnished a statement certified by Bank towards the receipt of the amount against the invoices raised for export of services. The period involved is October 2011 to December 2011. The main issue that poses for consideration is whether the appellant is eligible for credit on the various input services. 5. The Commissioner(Appeals) has rejected the refund on all services except the service of renting of immovable property . The ground for rejection is that the input services do not have direct nexus in providing output service. The main judgment relied by the Commissioner(Appeals) is the decision of the Hon'ble Apex Court rendered in Maruti Suzuki Ltd. Vs. CCE, Delhi-III [2009(240) ELT 641 (SC)]. In the said case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(l) of the CENVAT Credit Rules, 2004 w.e.f. 01/04/2011 is as follows:- "Rule 2 (l): input service means any service, (i) used by a provider of output service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is submitted that these services assist the appellant in selecting manpower required for prospective employment, till the stage of actual selection and appointment. I am of the view that these services are specifically included in the definition of input service and that the denial of refund is against law. 2) Renovation works: (Rs.3,06,989/-) It is submitted that the renovation of interior of the premises from where the output services are provided was done by M/s. Trends Interior Group. Ceiling work, painting work, flooring works, glass work etc. was done for upkeep of good interior of the office. I find that services of renovation / modernization / repair needed for maintaining a good workplace for providing output service and the cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedures. Appellants have incurred expenses for filing refund claim and for representing them before various authorities. I find that refund of credit of service tax paid on these services is to be allowed. 8) AMC for Xerox / printing machine: (Rs.3959/-) The services of maintenance of Xerox / printing machine was essential for office purposes to take copies of documents. I find that credit on these services has been wrongly denied. The appellant is eligible for credit as these services are essential for running the office and providing output services. 9) Installation of access/attendance control system: (Rs.7869/- + Rs. 515/-) It is submitted by the appellant that these services were availed for monitoring the attendance of employee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had paid maintenance charges for the premises taken on rent for output services. Such maintenance charges were paid along with rent to the land lord. That though it is named as maintenance charges it is part of the rent and without payment of maintenance charges, the appellant will not get any premises on lease. The refund claim of appellant for maintenance charges as part of rent cannot be considered in this appeal. The issue whether the input service of renting of immovable property is eligible for refund was remanded by the Commissioner(Appeals). The original authority has considered the said issue in de novo proceedings and so the appellant cannot re-agitate the issue in this present appeal contending that maintenance charges are part a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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