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TMI Blog2016 (7) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. - ST/630/2012-SM - Final Order No. 20591/ 2016 - Dated:- 28-7-2016 - Shri S. S Garg, Judicial Member For the Appellant : Mr B.G. Chidananda Urs, Adv For the Respondent : Mrs.Uma Banawalkar, A.R. ORDER Per S. S. Garg The present appeal is directed against order-in-appeal No. 449/2011 dated 14th December 2011 passed by Commissioner (Appeals). 2. Briefly the facts of the present case are that the appellant is a 100% EOU registered with STPI for exporting IT services and is registered with the service tax department among others under the category of information technology software services and business auxiliary services. The appellant rendered services to ARM Ltd., U.K. as per their research and develo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r rendering output service but rejected the refund of CENVAT credit on i) air travel agent s service ii) architect service iii) banking and financial service iv) business auxiliary service v) chartered accountant s service vi) club or association s membership service vii) company secretary s service viii) courier service ix) information technology software service x) insurance business services xi) internet telephony services xii)manpower recruitment or supply of agency service xiii) online information and data base access and/or retrieval services xiv) outdoor caterer s services and xv) sponsorship services. The CENVAT credit relating to these services amounts to ₹ 8,05,119/-. Aggrieved by the said order, the present appeal has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-CESTAT] 4) Business Auxiliary service: i) ITC Ltd Vs CCE [2010(17)STR 148] ii) Mangalam Cement Ltd Vs CCE [2010(24)STT 315] iii) Lanco Industries Ltd Vs CCE [2009-TIOL-1209] 5) Chartered Accountant s services: i) Utopia India Pvt Ltd Vs CST Bangalore[2011(23)STR 25 (Tri-Bang)] ii) Heartland Bangalore Transcription Services (P) Ltd Vs CST Bangalore [2011(21)STR 430(Tri-Bang)] iii) CCE Visakhapatnam Vs M/s Andhra Pradesh Paper Mills Ltd [2010-TIOL-904-CESTAT-Bang] iv) CST Vs Convergys India Pvt Ltd [2009(92)RLT 1017] 6) Company Secretary Services: i) Narmada Gelatines Ltd Vs CCE [2009(13)STR 506(T.Delhi) 7) Courier agency s services: i) Faber Heatkraft Industries Ltd [2008(12)STR 252] ii) Metro Shoe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Convergys India Pvt Ltd [2009-TIOL-888-CESTAT-DEL] wherein it was held that without questioning the availment of CENVAT credit, the eligibility to rebate/refund cannot be denied and that there cannot be two different yardstick, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible there is provision for grant of refund or rebate. Without questioning the credit taken, the eligibility to rebate cannot be questioned. He further submitted that CEBC vide its circular No 120/01/2010-ST dated 19.01.2010 clarified that the condition of nexus should be read liberally and in a harmonious manner, consistent wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of removal; The Hon ble Bombay High Court in the case of CCE Vs Ultratech Cement Ltd [2010(260)ELT369(Bom)] has observed as under: 29. The expression activities in relation to business in the definition of input service postulates activities which are integrally connected with the business of the assessee. If the activity is not integrally connected with the business of the manufacture of final product, the service would not qualify to be a input service under Rule 2(l) of the 2004 Rules. 4. On a careful consideration of the judgements cited above, I am of the considered opinion that the impugned order is not sustainable in law in view of the fact that all the services for which CENVAT credit of service tax has been denied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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