2016 (7) TMI 558

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..... rovider has paid service tax under the category of Erection, Commissioner and Installation services. All the other services detailed above and shown in the table are included in the definition of input service. They have been used by the appellant for providing output service as explained by the learned consultant. - Refund allowed - Decided in favor of assessee. - Appeal No. ST/28026/2013 - Final Order No. a/30282/2016 - Dated:- 6-4-2016 - MS. SULEKHA BEEVI C.S, JUDICIAL MEMBER For the Petitioner : Abhishek Rastogi, CA For the Respondent : Rajesh Jacob, Asstt. Commissioner (AR) ORDER 1. The appellant is aggrieved by the rejection of refund claim. 2. The appellant, M/s. GE India Exports (P.) Ltd., is engaged in pr .....

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..... of the amount disallowed which is as under:- Description Amount disallowed (Rs.) Input invoice addressed to electronic city which is not a service tax registered premises 3,19,736 The input services on which CENVAT availed are not related to export of service 2,34,456 Input service credit availed on car parking charges and maintenance charges 1,05,615 Housekeeping services on which CENVAT availed are not related to export of output services 19,406 Service Tax details not shown on the input service 4,669 .....

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..... tion with direct and indirect taxes. These input services are used by appellant in smooth liaisoning and is very much necessary for providing the output services. 4.4 Commercial Training or Coaching Services were used to train employees to enhance their skill and ability in imparting the output services. Erection, Commissioning, Installation Service (Rs.7,516/-) is used for doing small works of fitting and renovation in the office premises. The service provider has paid the service tax under this category though the work involves minor works like armrest reupholstery, chair shampio washing, service and fitting charges. 4.5 Chartered Accountant Service was availed for processing provident fund, TDS and filing other statutory compliance .....

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