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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 ..... as been upheld by the Hon'ble High Court reported in [2010 (8) TMI 47 - PUNJAB AND HARYANA HIGH COURT] is squarely applicable and appropriate. Moreover, the submission regarding the nature of service received and its use also shows that the stand taken by the Revenue that there is no nexus between the input service and output service is not correct. Therefore, by following the ratio of above case laws, the appellant is entitled for the refund and there is nexus between the input services and the output services. - Appeals allowed by way of remand - ST/23245-23252/2014-SM - Final Order No. 20798-20805/ 2016 - Dated:- 21-9-2016 - Shri S. S. Garg, Judicial Member Mr. Jayaram Hiregange, Consultant For the Appellant Mr. Mohammed Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts across the entire spectrum of chain execution. The appellant is providing taxable services under the category of Information Technology Software Services (ITSS) which are exported overseas. The appellant received various input services for rendering the output / taxable services on which they have paid service tax to the service providers and thereafter they availed the CENVAT credit in accordance with CCR, 2004. The appellant filed refund claim for refund of tax paid on the input services on 22.7.2011 but the Assistant Commissioner of Service Tax vide his order dated 30.8.2013 rejected the refund claims on certain grounds. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) and the Commissioner (A) vide h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... output services only, by proper justification and therefore the condition of Notification that the services are to be used for providing output services have been complied with full. He further submitted that refund has been rejected on account of lack of nexus between the input services and output services. He further submitted that in the appellant s own case reported in 2015 (63) Taxman.com 152, this Tribunal has allowed refund of CENVAT credit relating to number of similar input services involved in the present appeals. 5. I have gone through the table submitted before me. On perusal, I find that in respect of these services reliance of the appellant on the decisions of the Tribunal mentioned against each service is squarely applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52 (Bangalore - CESTAT),Megma Design Automation (I) Pvt. Ltd. 2015 (40) S.T.R. 800 (Tri. - Bang.), 3 Club Association Service The Appellant has availed services in the nature of membership of business research groups which covers regular and updated information to the assessee on target markets, the latest business trends and news and organizes conferences and discussions on issues which are critical to the smooth and profitable functioning of the business of the assessee. Qualcomm India Pvt. Ltd. 2016 (42) S.T.R. 886 (Tri. - Mumbai), Pam Pharma. Allied Machinery Co. P. Ltd.2016 (42) S.T.R. 757 (Tri. - Mumbai) 4 Design Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ang.). 7 Storage Warehousing Service Availed for storage of important business related information in files and hard disks which is very important for smooth and organized functioning. J.P. Morgan Services (I) Pvt. Ltd. 2016 (42) S.T.R. 196 (Tri.-Mumbai) 8 Renting of Immovable Property Service (Car Park. Cafeteria etc.) To cater to a huge workforce, assessee is required to provide car parking space as well as cafeteria facilities as a basic necessity for the employees to be able to efficiently provide the services. We submit that car parking and cafeteria are integral part of the business premises owing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2015 (3) TMI 346 - CESTAT BANGALORE 12 Convention Service These services are with regard to attending of conference on business technology by the employees of the Appellant which contributes to knowledge enhancement and industry awareness of the employees. Apotex Research Pvt. Limited v. Commissioner 2015 (3) TMI 346 - CESTAT BANGALORE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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