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TMI Blog2017 (5) TMI 1833X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the service tax Department under the category Consulting Engineering Services, and Exports its services. The appellant also takes Cenvat credit of the input services received in the course of providing the output service. The appellant has filed refund claim's for the period July 2006 to December 2007 for refund of the Cenvat credit under rule 5 of the Cenvat credit rules read with Notification No.5/2006-CE-NT dated 14/03/2006. The total refund claim for this period was of out of which sum of Rs. 1,56,73,674/- was allowed and the balance amount of Rs. 36,53,226/- was rejected, vide order in Original dated 24/3/2009. Similarly for the period January, 2008 to December, 2008, filed the refund claim at Rs. 2,98,42,146/- and an amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The remaining services have not been used in providing the output service, which is admittedly exported. It is further urged that the Commissioner appeals have erred by allowing the same, quoting CBEC circular number 120/01/2010-ST dated 19/142010 without undertaking re-appreciation of evidence to come to the conclusion that the input services are actually used for providing output services. For availment of credit on input services on account of activities relating to business, the same requires integra connection between activity/service and business of appellant Reliance is placed on the Third Member ruling of this Tribunal in the case of Telco Constructions Equipment Company Limited Vs. CCE - 2013 (32) STR 482 (Tri-Bang)-L.B. wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r facilitating transportation of the Executives of the respondent company for the of holding meeting with the clients, which is essential part of its activity in providing the output service of consultant engineer service. Telecommunication service is received in respect of using Satellite for Communication, proportionate amount of which had been paid by the appellant company situated outside India and service tax have been paid on reverse charge basis. This service is essential for transmission of designs prepared by the respondent company and also for holding live conference and other meetings. So far real estate agent service is concerned the employers recruited by the respondent company come to work from far of places and they need to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit on Management Consultant Service received from Stone And Webster, by deploying their person to Mr. Pooran Tripathi, it is urged that the adjudicating authority have taken a view that the same is for remuneration/salary paid to the said person by the respondent. The appellant authority has taken a contrary view by holding that since service tax has been paid they can avail the credit. However it is urged that the finding of the appellate authority is not sustainable as the CBEC vide Circular No.115/09/2009-ST dated 31.07.2009 has clarified that Director when being compensated for their performance would not be liable to service tax. It is further urged that on the mere fact that service tax has been paid is no justification for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id to Mr. Tripathi under the category of Management consultant Service. Considering the facts I find that the amount paid to the President is nothing but remuneration paid to the President of the company and not related to the Output services. It is further urged that the stand taken by the respondent assessee, that the said Mr. Tripathi is not its employee have not been found untrue as such the findings of the adjudication authority are flawed and without any basis. It is further urged that the learned Commissioner (Appeals) have rightly allowed the Cenvat credit for Management consultancy Service received from outside India, as an input service on which service tax is admittedly paid by the assessee. 8. Having considered the rival conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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