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TMI Blog2018 (5) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices have been consumed by the Appellant in rendering export services whether directly or indirectly and hence there is no reason to deny the refund claim of the same. Refund claim on Rent A cab Services - Held that: - the Appellant has used the same for their business purposes. Further the service was approved by the Approval committee as specified services in SEZ and were used in authorized operations - refund allowed. Appeal dismissed - decided against Revenue. - Appeal Nos. ST/89305/2014,85482-85486,85479,85480/2015 - ORDER NO. A/86346-86353/2018 - Dated:- 15-5-2018 - Hon ble Mr. Ramesh Nair, Member (Judicial) And Hon ble Mr. Raju, Member (Technical) Shri Rishi Goel, Additional Commissioner (AR), for appellant Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in respect of services not used directly in providing export service. The direct and immediate nexus between the input services for which the refund is claimed and the exported service is critical and that is the basis of the scheme for refund. The Commissioner (Appeals) has not specified as to how the services are essential for providing output service. He also submits that the refund was rightly rejected on account of non debit of amount and services used in SEZ. He relies upon the orders in case of MMS Meritime 2016 (41) STR 869 (TRI), Cenza Technologies Pvt. Ltd. 2017 (4) GSTL 150 (TRI) and Ascendas (IT) Park (Chennai) Ltd. 2016 (46) STR 227. It was also contended by him that refund in case of Rent A Cab Services is not available to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o-relation between the input services and the output services. He also relies upon Circular No. 120/01/2010- ST dt. 19.01.2010 to states that the nexus between the input and output services needs to be interpreted in harmonious manner. He submits that no reasoning has been given by the revenue as to why the input services has no nexus with the output services. As regard non debit of amount he submits that they had debited the said amount in their ST 3 Returns. He submits that the contention of the revenue regarding non consumption of services in authorized operations in SEZ is wholly misconceived. He submits that once the approval committee has examined the issue and issued certificate indicating the services received by the Appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... establishing the nexus for taking of credit and for refund of credit. Even if different phrases are used under different rules of Cenvat Credit Rules, they have to be construed in a harmonious manner. To elaborate, the definition of input services for manufacturer of goods, as given in Rule 2(l)(ii) of Cenvat Credit Rules, 2004, includes within its ambit all services used in or in relation to the manufacture of final products and includes services used directly or indirectly . Similarly Rule 2(l)(i) of Cenvat Credit Rules also gives wide scope to the input services for provider of output services by including in its ambit services used.... for providing an output service . Similar is the case for inputs. 5. For granting refund on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in case of Ultratech Cement Ltd. (supra), in Paragraph No. 27 of its order has clearly stated as to what would be the meaning of input services as per Rule 2(l) of the Cenvat Credit Rules, 2004. It held as under : 27. The definition of input service as per Rule 2(l) of 2004 Rules (insofar as it relates to the manufacture of final product is concerned), consists of three categories of services. The first category, covers services which are directly or indirectly used in or in relation to the manufacture of final products. The second category, covers the services which are used for clearance of the final products up to the place of removal. The third category, includes services namely; (a) Services used in relation to setting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the final product. In the facts of the present case, use of the outdoor catering services is integrally connected with the business of manufacturing cement and therefore, credit of Service Tax paid on outdoor catering services would be allowable. 7. Applying the ratio of above judgments we find that the impugned services are covered by the input services. In case of MSIM Global Support Technology Services Pvt. Ltd 2015 TIOL 1912 CESTAT MUM, this Tribunal by relying upon the order in case of Morgan Stanley Advantage Services Ltd. 2014 TIOL 2289 CESTAT MUM held that refund of service tax availed as credit is available to the claimant and there cannot be two yardsticks in the sense that on one hand availability of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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