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TMI Blog2018 (10) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. - ST/183/2009-DB, ST/190/2009-DB - Final Order No. 21082-21083/2018 - Dated:- 1-8-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri G. Shivadass, Advocate For the Assessee Shri Pakshirajan, Asst. Commissioner(AR) For the Respondent ORDER Per: S.S. GARG These two appeals, one by the assessee and another by the Department, have been filed against the impugned order dt. 28/11/2008 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) remanded the matter back to the lower authorities for de novo proceedings by giving certain directions. 2. Briefly the facts of the case are that the assessee is engaged in Business Auxiliary Services (BAS) and Business Support Services (BSS) and have filed a refund claim of unutilized Cenvat credit of service tax paid on input services amounting to ₹ 1,44,34,695/- under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.05/2006-CE(NT) dt. 14/03/2006. The adjudicating authority vide the impugned order sanctioned an amount of ₹ 72,07,785/- on services of telephone, internet telephone services, leased circuit services, courier and maintenance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Raigad Vs. Bhagirath Agro Plat Ltd. [2008(226) ELT 232 (Tri. Mum)] iii. Beekalene Fabrics Ltd. Vs. CCE, Mumbai-IV [2007(5) STR 212 (Tri. Mum.)] iv. Seiko Brushware (India) Vs. CC, Mumbai [2005(192) ELT 603 (Tri. Del.)] v. Electricity Pole Manufacturing Vs. CCE, Allahabad [1999(109) ELT 595 (Tri. Del.)] - appeal dismissed as time barred in 2000(116) ELT A66 (SC). 4.2. He further submitted that the definition of input service as provided in Rule 2(l) of CENVAT Credit Rules, 2004 is inclusive and wide enough to cover services in relation to rent-a-cab, cleaning service, BAS, CHA service etc. as they are services in relation to activities relating to the business of the appellant. He further submitted that definition of input service itself specifically provides that any services used whether directly or indirectly, in or in relation to the manufacture of final products is eligible for CENVAT credit. He further submitted that all the input services on which the refund has been denied have been specifically held to be input service by the Tribunal and the High Court. The learned counsel has given in a tabular form the decisions vide which these services have been held to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Comr. Of C Ex Bangalore III v. Stanzen Toyotetsu India (P.) Ltd. 2011 (23) S.T.R. 444 (Kar) (ii) Arm Embedded Technologies Pvt Ltd. v. C.C.E., Cus. S.T., Bangalore 2016 (45) S.T.R. 133 (Tri. Bang.) 7. Real estate agent's service These input services are required to provide shared accommodation for travelling/relocation of employees who are providing services to the customers i. Prudential Process Management Services Pvt. Ltd. vs. CST, Mumbai 2016 (42) STR 764 (Tri-Mumbai) ii. Qualcomm India Pvt. Ltd. v. Commissioner Of Service Tax, Mumbai-I 2016 (42) S.T.R. 886 (Tri. - Mumbai) 8. Scientific or technical consultancy services These are various technical services used for training employees on required skills to provide services to the customers i. Mercedes Benz Research Dev. India P. Ltd. v. C.S.T., Bangalore 2017 (49) S.T.R. 227 (Tri. - Bang.) 9. Security agency services These services are used for maintaining security for office premises and for other verif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017 dated 27.03.2017/31.03.2017 passed by Hon'ble CESTAT, Bangalore in the matter of Videocon Industries Ltd g. Final Order No. 20464/2017 dated 5.04.2017 passed by Hon'ble CESTAT, Bangalore in the matter of Kyocera Wireless (India) Pvt. Ltd 5. On the other hand, the learned AR defended the impugned order and submitted that the Department has filed the appeal mainly on the ground that these services are not related with export and therefore no refund is maintainable. 6. After considering the submissions of both the parties and perusal of the material on record, we find that the appellant is a 100% EOU and is engaged in the Business Process Outsourcing, Call Centre etc. which are liable to service tax under BAS/BSS. For rendering the export service, the appellant utilized various input services and has taken the credit of the same and thereafter filed refund claim under notification No.5/2006 which was partially allowed by the sanctioning authority. Further we find that the definition of input service as contained in Rule 2(l) of CENVAT Credit Rules is very wide and is reproduced herein below:- (I) input service means any service, - (i) used by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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