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TMI Blog2017 (10) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... of CENVAT credit of the service tax paid on the car rented on lease during the period April 2005 to March 2010. 4. On perusal of the records, it transpires that appellants had entered into lease agreement with car rental agency for leasing out the cars to the company, which were deployed for utilization of the Senior Management Officials. It is the case of the Revenue that since the cars are put to use by the company for individual consumption, CENVAT credit is not available on such service tax paid, as it has no nexus with the manufacturing activity. 4.1 I find that there is no dispute as to the fact that the service tax liability on such leasing of cars has been discharged by the appellant to the service provider. The service provider h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Counsel contends that there are different types of inputs and several documents were exchanged within the country employing courier agencies and with other units of the appellant itself and therefore this would be a legitimate input service on which cenvat credit could be availed. This contention is well taken. Consequently, I hold that refund is admissible in respect of taxes remitted on account of domestic courier services as well. 7. The appellant claimed refund of service tax paid on services such as civil construction works, of painting, landscaping work, road formation, architectural consultancy and interior decoration. This claim was rejected on the ground that the relevant bills/invoices, set out at serial numbers 2, 7, 14, 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of software exports. Benefit was given only in respect of commercial training or coaching service and chartered accountant service, subject to proof. In my considered view the taxes paid on business management or consultancy services, to the Confederation of Indian Industry for organizing conferences related to the industry; public relations; in respect of services received from international market rating agencies; or for personnel effectiveness training, cannot be held to be unrelated to the output services provided by the appellant. The Commissioner (Appeals) erred in rejecting the refund claim on this aspect. The appellant would be be entitled to refund of cenvat credit on establishing that taxes were remitted in respect of services suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax registration number; do not relate to the registered premises of the appellant; or the service tax amount is not mentioned, these were not valid documents for availing input service credit. Commissioner (Appeals) affirmed that input service credit to the extent of Rs. 2,41,675/- is inadmissible. 10. Another amount of Rs. 1,66,033/-was denied by the adjudicating authority since the appellant failed to submit the copies of the input service credit invoices. Before the Commissioner (Appeals), the appellant contended that invoices were submitted while filing the claim for refund. Considering this assertion, the appellate authority observed that all the conditions set out in the Notification No.5/2006-CE(NT) should have been followed; that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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