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TMI Blog2017 (7) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... of nexus - advertisement services - membership charges - travel agent services - housekeeping service - CA service - ESI clarification - Held that: - the input service fall in the definition of input services and the appellants are entitled for refund of the same. Appeal allowed in part and part matter on remand. - E/26878/2013-SM - 20944/2017 - Dated:- 15-2-2017 - Shri S. S. Garg, Judicial Member Mr. Akbar Basha, CA For the Appellant Mr. Parasivamurthy.N.K, AR For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 20.3.2013 passed by the Commissioner (A) whereby the Commissioner (A) has partly allowed the appeal of the appellant. 2. Briefly the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod from July 2009 to July 2010 is hit by limitation of time under Section 11B of the Act; that the claim for the remaining period was held to be liable for rejection since the documents of the input/input services were addressed to their DTA unit as seen from the registration number reflected in the invoices; and that as regards the input services it was held that the services are purely related to the business activity which is distinct from manufacturing activity and hence not eligible for refund of the service utilized. Aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner (A) on the ground that the rejection of refund on the ground of limitation of time bar is not applicable when the refund is claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip charges, travel agent services, housekeeping service, CA service, ESI clarification and credit availed on filing wealth tax returns are eligible for refund as the same fall in the definition of input service as prescribed under Rule 2(l) of CCR, 2004. Learned counsel further submitted in a tabular form the input services, its nexus with final product and the case laws in support of the said input service holding the same to be an input service which is given below: Input Service Nexus with final product Case Laws Advertising services the membership charges This service is specifically covered within the definition of input service, therefore the elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Ltd Vs CCE- 2011. (22) STR 89 (TriMum Chartered Accountant Services on ESI clarification and wealth tax returns The appellant submits that input service allows credit on accounting, auditing and financing activity. Therefore the question of denial of credit on Chartered Accountant service is not sustainable. The appellant submits that ESI clarification and wealth tax returns form part of accounting, auditing and financing. Therefore this service is clearly an input service. Therefore denial of these services for refund is not sustainable. HCL Technologies Ltd., Vs. C. Cus., Ex., ST, NOIDA 2015 (40) STR 1124 (Tri.-Del.) COMMISSIONER OF S.T. Versus MMS MARITIME (INDIA) PVT. LTD 2016 (41) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut reading of Rule 5 ibid with Notification ibid, refund claim cannot be filed, limitation provided under Section 11B ibid has to be satisfied - Though Rule 5 ibid does not prescribe any specific relevant date, it has to be the date on which final products are cleared for export; if any other conclusion is arrived, it will result in disentitling any person to claim of refund of Cenvat credit - CESTAT view that no time-limit was applicable for refund of Cenvat credit, found to be incorrect. [paras 14, 15, 17, 18] . In the present case, the GTN Engineering decided by the Hon'ble Madras High Court is applicable and the relevant date for the purpose of time limit would start from the date on which final products are cleared for export. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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