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TMI Blog2016 (9) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... ue involved in all these appeals is whether the appellant is entitled to refund claim of accumulated unutilised CENVAT credit of service tax paid on input services in terms of Rule 5 of CENVAT Credit Rules (CCR), 2004 read with Notification No.5/2006-CE-NT dated 14.3.2006. In other words, whether the stand taken by the Revenue that there is no nexus between the input services and output services and therefore the appellant is not entitled for refund of accumulated CENVAT credit under Notification No.5/2006-CE NT dated 14.3.2006 issued under Rule 5 of CCR, 2004 is correct or not. Briefly the facts of the case are that appellant is a private limited company and is functioning as a 100% EOU in terms of STP scheme and is a software techno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the records. 3. Learned consultant for the appellant submitted that the impugned order is not sustainable in law as it is against the precedent decisions rendered by Tribunals and the High Courts. He further submitted that once the taking of credit is not disputed, there can be no disallowance of the same while granting refund. In this connection, appellant relied upon Tribunal s decision in the case of Commissioner of Service Tax vs. Convergys India Pvt. Ltd.: 2009 (16) S.T.R. 198 wherein the Division Bench of this Tribunal held that there cannot be two different yardsticks, one for permitting credit and the other for eligibility in granting refund. Whatever credit is permitted to be taken, the same are permitted to be utilised and whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich I agree is reproduced below: SI. No Input Service Justification of the Appellant Decisions Relied on 1 Air Travel Agent Service These services are availed by the Appellant in connection with the business travel of its employees such as to attend client meetings, workshops and training programs Manhattan Associates (India) Development Centre (P.) Ltd. Vs. Commissioner of Service Tax, [2015] 63 taxmann.com 152 (Bangalore - CESTAT),Megma Design Automation (I) Pvt. Ltd. 2015 (40) S.T.R. 800 (Tri. - Bang.), Emcon Technologies India Pvt. Ltd. v. CC: 2013 (31) S.T.R. 441 (Tri.-Bang.),VidyutMetallics P. Ltd.2016 (42) S.T.R. 321 (Tri. - Mumbai) 2 Business Support Service Availed these services in connection with the provision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Services (I) Pvt. Ltd.2016 (42) S.T.R. 196 (Tri.-Mumbai) 6 Management Consultancy Service Availed in relation to its business for assuring smooth functioning, timely and accurate compliance of statutory obligations as applicable under the various laws. Appellant wishes to rely upon the decision of Megma Design Automation (I) Pvt. Ltd. 2015 (40) S.T.R. 800 (Tri. - Bang.)&M/s. Heartland Bangalore Transcription Services (P) Ltd. v. CST: 2011 (21) S.T.R. 430 (Tri.-Bang.) wherein it was held that professional services of consultants are used for assisting the assessee in complying with various statutory provisions. Therefore, it was eligible for refund. CCE v. Deloitte Tax Services India Pvt. Ltd. : 2008 (11) S.T.R. 266 (Tri.-Bang.). 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices are akin to real estate agent s services. These 10 Business Auxiliary Services These services are availed for marketing and advertisement in relation to the output services provided. The Appellant submits that these services are essential and connected with the operations of the Appellant Apotex Research Pvt. Limited v. Commissioner 2015 (3) TMI 346 - CESTAT BANGALOREPokarna Ltd.2013 (292) E.L.T. 316 (Tri. - Bang.) CST, Bangalore Vs Jubilant Biosys Ltd2016 (42) S.T.R. 729 (Tri. - Bang.) 11 Mandap Keeper Services Used in relation to business events conducted from time to time, for the purpose of maintaining satisfied workforce as well as building client relationships. Apotex Research Pvt. Limited v. Commissioner&nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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