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TMI Blog2019 (7) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that credit is allowed on such services - refund allowed. Legal Expenses - HELD THAT:- The Co-ordinate Bench of the Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. HCL TECHNOLOGIES [ 2014 (11) TMI 663 - ALLAHABAD HIGH COURT] where credit on such services allowed - refund allowed on the service. With regard to the other claim of ₹ 2,00,775/- being not considered for refund, I find that there is no finding given by both the lower authorities and therefore, in the interests of justice, this requires fresh adjudication - matter remanded to the file of the Adjudicating Authority who shall pass a de novo order on this issue after considering all the contentions urged by the appellant. Appeal allowed in part and part matter on remand. - Excise Appeal No. 40435, 40436 of 2019 - Final Order Nos. 40885-40886/2019 - Dated:- 13-6-2019 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri. Karthik Sundaram, Advocate for the Appellant Shri. B. Balamurugan, Authorized Representative for the Respondent ORDER Brief facts of the case are that the appellant is a Software Technology Park (STP) duly re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (x) C.C.E., Visakhapatnam Vs. M/s. Andhra Pradesh Paper Mills 2010 (254) E.L.T. 354 (Tri. Bang.) (xi) C.C.E. Vs. M/s. HCL Technologies Ltd. 2016 (42) S.T.R. 48 (Tri. Del.); (xii) C.C.E. Vs. M/s. HCL Technologies 2015 (37) S.T.R. 716 (All.); 4.2 He further contended that an amount of ₹ 2,00,775/- had not at all been considered for refund although the same was specifically claimed in the appellant s refund application in Form-A; that the appellant having debited the above amount before claiming the refund in terms of Notification No. 27/2012-C.E. (N.T.) dated 18.06.2012, the Revenue should be directed to consider the above and grant refund. 5. Per contra, Shri. B. Balamurugan, Ld. AR, supported the findings of the lower authorities, but however, was fair enough to point out that the authorities below have not considered the claim of the appellant with regard to the refund of ₹ 2,00,775/-. 6. I have considered the rival contentions, perused the documents placed on record as well as the orders of lower authorities and have also gone through the orders/judgements relied on by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t like to increase the additional paper work and he is willing to accept that CENVAT Credit is not admissible in respect services received and involved in the present appeal. As regards Pathological Laboratory services, it was submitted that the appellant has about 150 employees and the Company conducted blood-test and health-check for the benefit of employees and it was submitted that this will help to boost the employees morale and would result in improved business and therefore the credit is admissible. Ld. A.R. relied upon the decision of Hon ble High Court of Gujarat in the case of CCE v. Gujarat Heavy Chemicals Ltd. - 2011 (22) S.T.R. 610 (Guj.), wherein a view has been taken that Service Tax paid on welfare activity are not admissible as CENVAT Credit. At this stage, the authorized representative submitted that since the amount involved is small, he would not like to contest this issue as far as this appeal is concerned. As regards Hotel services, the ld. authorized representative submitted that the Service Tax was paid in respect of Hotel rent for the stay of their Chief Executive for the purpose of business and meeting the clients. Even though, it was contested by ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age, etc., shall be made. 6.2 We also find that the said decision of the Larger Bench was followed in Final Order No. 1290/2008, dated 18-11-2008 [ 2009 (13) S.T.R. 616 (Tri.) = 2009 (236) E.L.T. 145 (Tri.)] wherein this Bench held as under. 5. On a very careful consideration of the issue, I find that CAS-4 has considered all the services such as medical benefit, subsidized food, education allowance, canteen bill, etc., to form part of the cost of the final products. Therefore, I agree with the learned Chartered Accountant that these services which have been received have been rendered only in relation to the manufacture of the final products. The definition of input service is very broad and on a proper appreciation of the same, the argument that even landscaping is in relation to manufacture of final product, is acceptable. This is so because, by virtue of the definition of input service , even modernization, renovation, repair, etc., of the office premises are included. In that view of the matter, one can include even landscaping the surroundings of the factory as input service . In these days, much importance is given to keep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to Legal Expenses, the Co-ordinate Bench of the Tribunal in the case of Commissioner of Central Excise, Noida Vs. M/s. HCL Technologies Ltd. reported in 2016 (42) S.T.R. 48 (Tri. Del.) has after considering various decisions, held as under : 6. As regards the second appeal, I find that services on which the credit has been allowed are medical group insurance, legal consultancy services, outdoor catering services and subscription for international taxation. All the said services stand covered by decisions of the Courts including various High Courts and as such, no infirmity is found in the view of the Commissioner (Appeals). Accordingly, the Revenue s appeal is rejected. 8.4.2 Further, even the Hon ble High Court of Judicature at Allahabad in the case of Commissioner of Central Excise Vs. M/s. HCL Technologies reported in 2015 (37) S.T.R. 716 (All.) has held as under : 6. As regards Consultancy Services, these were comprised of the payment of invoices of the charges involved in relation to the filing of the tax return in the US. The Commissioner held that the service was governed by the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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