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TMI Blog2017 (6) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... er facilitating provisions in the law - refund rightly rejected. Commercial training or coaching services - Held that: - this relates to training of nominated employees - this would be an eligible input service, and in particular, they are also not barred by exclusion clause of Rule 2 (l) of CCR, 2004 - refund allowed. Tele-communication service - Held that: - concerning landline/mobile telephones installed at the residence of the employee, I am of the considered opinion that the credit should be permitted - there is no allegation that they have not been used for the purpose of the appellant's business or for that matter, only for the personal use and consumption of an employee - refund allowed. Management or business consultancy s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants are before this forum. 2. Today when the matter came up for hearing, Id. Consultant Shri S. Ramachandran, appearing on behalf of the appellant submits that they are not pressing the issue in respect of sponsorship service and maintenance and repair service of guest house. In respect of other disputed input services, he contends that appellants should be eligible to avail of the service tax credits thereon for the following reasons:- i) Ld. Consultant submits that the Director had paid service tax in respect of Renting of Immovable Property by mistake since the building was leased to the appellant by the Director of the Company. ii) In respect of Commercial Coaching and Training, service tax demand of ₹ 13,346/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate from the consultancy charges, service tax paid on that cannot be availed as cenvat credit. At the most it would be input service for the consultancy service not for the appellants. 4. Heard both sides and gone through the facts of the case. 5. 1 From the impugned orders, it becomes clear that the appellants themselves have admitted that they have paid the service tax liability in respect of renting of immovable property by mistake. Ld. Advocate contented that since such payment has been paid by mistake, department should have given refund of this amount also or otherwise, should allow re-credit of the same. However, what comes to the fore is that this dispute relates to claim of refund under Rule 5 of Cenvat Credit Rules, which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.-Bang.) 2. Vishal Pipes Ltd Vs. CCE, Noida 2015 (40) STR 1091 (Tri-Del.) 3. ITC Ltd. Vs. CC CE, Salem 2009 (14) S.T.R. (Tri.-Chen.) 4. DCW Ltd. Vs. CCE, Tirunelveli 2011 (22) STR 214 (Tri-Chen.) 5.4 Coming to the dispute in response to credit availed on management or business consultancy service, I find that department has not disputed the credit availed on the management consultancy charges per se. What has been denied is the additional charges for transportation claimed by the consultancy. Appellant has not produced any contract or agreement wherein such transport charges are required to be paid, in addition to the consultancy charges. This being so, I am of the opinion that the credit availed in respect of such tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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