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TMI Blog2019 (12) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... Department under various services. They filed refund claim under Rule 5 of CENVAT Credit Rules, 2004 for refund of the unutilized CENVAT credit. The authorities below sanctioned part of the refund while they rejected refund claims in respect of certain services. Being aggrieved by the rejection of refund in respect of input services, the appellants have filed the present appeals. 3. On behalf of the appellant, ld. Consultants Shri R.Sundararaman and Shri N. Sriraghavan appeared and argued the matter. They furnished details of the input services rejected by the authorities below and disputed in the appeals above as under:- Grounds of Denial Facts Business Support Services Factually, the respective expenses were incurred by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Housekeeping services The appellant avails services of various business auxiliary services like housekeeping services. The adjudicating authority has rejected that the same is not having nexus with output service and rejected refund of CENVAT credit availed on the same. Commercial Training and Coaching (Denied as Event Management Service) Factually the respective expense were incurred towards Commercial Training and Coaching Service but the same has been denied as availed towards Convention services / event management service. The appellant wishes to state that services were used for conducting training for employees Club or Association Services Factually the respective expense incurred towards membership in National Association ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old that these are welfare services. The places occupied for placing generator set and air-condition set are necessary for carrying out output services. Similarly, the parking facility for vehicles is not only used by employees but also by customers, vendors, auditors etc. who visit the premises. Therefore, this cannot be considered as welfare service. 3.2 With regard to insurance service, it is explained that these are availed in respect of director's liability insurance so as to indemnify the risk involved in the decision taken by a director in the management of the company. 3.3 With respect to event management service, the consultant submitted that the said services are actually availed in the nature of commercial or training coaching ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utions Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalore - 2019 (11) TMI 384 - CESTAT, Bangalore d. M/s. Integra Software Services Pvt. Ltd. Vs. Commissioner of Central Excise, Puducherry - 2017 (1) TMI 1317 - CESTAT, Chennai e. M/s. Zentech Offshore Engineering Pvt. Ltd. Vs. Commissioner of GST and Central Excise, Chennai South- 2019 (4) TMI 329 - CESTAT, Chennai f. BNY Mellon Technology Pvt. Ltd. Vs. Commissioner of GST and Central Excise, Chennai Outer vide Final Order No. 41152 to 41154/2019 dated 30.9.2019 g. Godrej & Boyce Mft. Co. Ltd. Vs. Commissioner of Central Excise, Chennai - 2017 (48) STR 88 (Tri Chennai) wherein it has been analysed by the Tribunal that except for rent-a-cab service, the other services are eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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