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TMI Blog2017 (7) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... X-000-APP-0059-16-17-ST dated 24.05.2016. 2. Heard both sides and perused the records. 3. The Revenue is aggrieved by the impugned order on the ground that the First Appellate Authority has set aside the Order-in-Original which denied the refund of the service tax paid on the following: 1) DG Rent on which service tax is paid 2) Telecommunication Services 3) Manpower Recruitment Agency Services 4) House Keeping Services 5) Professional/Management Consultant Services and 6) Installation, Testing and Commissioning Services of Bio-metric Attendance System. 4. The First Appellate Authority in the impugned order in paragraph no. 06 has specifically recorded why the adjudicating authority findings are incor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted to show that the service was used for official purposes The telephone and internet services are used for making business calls to customers in relation to export of service. The nexus is established; Department fails to demonstrate that the impugned services were deployed for personal consumption of employees, to justify an exclusion under Rule 2(I)(D). Impugned service held admissible in (i) Vasavadatta Cement [2008 (223) E.L.T. 90 (Tri-Bang)] (ii) Andhra Pradesh Paper Mills Ltd., [2011 (24) S.T.R. 230 (Tri-Bang)]. Nexus established; impugned service held admissible in the case of Varun Motors [2010 (20) S.T.R. 800 (Tri-Bang)], MEGMA DESIGN AUTOMATION (I) PVT LTD., Versus COMMR. OF S.T., BANGALORE [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , to the extent of ₹ 5,456, legally not sustainable, and set aside with consequential relief. 7 House Keeping services listed at Sl.Nos. 85, 93, 97(Rs.16,307) of the Table under Para 6 of the impugned order, on the ground that no ST is charged in the tax invoices Under notification No.26/2012-ST dated 20.06.2012, the tax is discharged under reverse charge mechanism, by the service receiver, hence the provider, M/s Life Good service, a proprietary concern, has not declared the tax on the invoice. For tax payments made under reverse charge mechanism, the proper document under Rule 9(1) of CCR 2004 is not the invoice, but the challan evidencing the payment of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services had no nexus with the output service Installation charges were paid for installing biometric attendance system to capture employee attendance, to track manhours spent on output service. The nexus with output service is established; manpower being an essential resource and their attendance being essential to render the output service; denial of credit/rejection of refund in respect of Sl.No.89 of the Table under Para 6 of the impugned order, to the extent of ₹ 1,112, legally not sustainable, and set aside with consequential relief. 5. It can be seen from the above reproduced findings of the First Appellate Authority, they are correct and in consonance with the law wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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