2017 (8) TMI 1053

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..... chnical Inspection and Certification Services - denial on the ground that the same cannot be held to be cenvatable input services - Held that: - all the said services are connected with the business of the appellant and have to be held as having been used in relation to their business - refund allowed. Appeal allowed - decided in favor of appellant.
Smt. Archana Wadhwa, Judicial Member Shri S. Ramachandran, Consultant, for the appellant Shri K.P. Muralidharan, AC (AR) for the respondent ORDER As per facts on record the appellant is a 100% EOU engaged in the service of Information Technology software enabled services viz., "e-publishing of books" and are exporting their output service covered under Section 3(iii) of Export o .....

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..... the Company. As such, the appellant was not liable to pay any service tax under reverse charge basis and the availment of such credit of service tax paid is incorrect and consequently not eligible for refund. The authorities below observed that even though the amount paid by the appellant under mistake of law is liable to be refunded, in terms of Section 1 B of CEA, 44, but as the appellant had made the claim under Rule 5 of CVR, 2004, the same cannot be entertained. 4. I find that there is no dispute about the fact that service tax stands paid by the appellant in respect of services availed by them from their Director, in her individual capacity, under the category of Renting of Immovable Property service. In such a scenario, the stand o .....

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..... ous service providers for training of their employees. The service tax stand charged by the service providers under the category of "Commercial Coaching and Training Services," which are covered by the definition of input service under Rule 2 (1) of CCR. The Tribunal in their decision vide Final Order no. 41497 to 41525/16 dated 07.09.2016, for the same appellant has held the said service to be cenvatable input service. By following the same I hold in favour of the assesse. Similarly an amount of ₹ 1,598/- which stands made as delegate fee/registration fee to various organizations for receiving, training and improving the skills of the employees would be eligible for the purpose of Cenvat credit and consequent refund. 7. Re .....

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