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TMI Blog2020 (9) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 120/1/2010 dated 19.01.2010, input services and their nexus with output service needs to be construed in a harmonious manner. Also, there is force in the appellant s arguments that the Department did not dispute the availment of credit in the first instant and therefore, it is not open for them to deny the same when a refund is filed. Therefore, the appellants are entitled for refund and the impugned orders are not sustainable to that extent. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 642 of 2011, 1326/2012, 1327/2012, 1328/2012 - FINAL ORDER NO. 20579-20582/2020 - Dated:- 3-9-2020 - HON BLE MR. S.S GARG, JUDICIAL MEMBER AND HON BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Rajesh Chander Kumar, Advocate for the Appellant Shri P. Gopakumar, Authorized Representative for the Respondent ORDER PER: P.ANJANI KUMAR The appellants, M/s Wipro Technologies, have filed the following appeals: Sl. No. Appeal No. OIA No. Period Involved 1. ST/642/2011 610/2010 dated 26.11.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rospective changes are to ensure that the provisions of the refund notification and the Cenvat credit rules are aligned and that refund is granted on all goods and services on which Cenvat can be claimed by the exporter of goods or services. 2.2. He also submits that the dispute as to what constitutes an input service has been finally settled for the following cases: (i) CCE, Nagpur Vs Ultratech Cement Ltd, 2010 (20) STR 577 (Bom) (ii) CCE, Bangalore-III Vs Stanzen Toyotetsu India (P) Ltd, 2011 (23) STR 444 (Kar.) (iii) CST, Mumbai-II Vs J.P. Morgan Services India Pvt Ltd. Mumbai, 2015 (38) STR 410 (Tri. Mumbai) (iv) J.P. Morgan Services India Pvt Ltd Vs CST, Mumbai, 2016 (42) STR 196 (Tri-Mumbai) (v) Arms Embedded Technologies Pvt Ltd Vs CCE, Cus ST, Bangalore, 2016 (45) STR 133 (Tri-Bang) (vi) CST, Mumbai-II Vs WNS Global Services, 2016 (44) STR 454 (Tri Mumbai) (vii) CC ST, Bangalore Vs Suprajit Automotive Pvt Ltd, 2015 (37) STR 408 (Tri. Bang) 2.3. He further submits that he has given elaborate submissions before the Original Authority as well as Appellate Authority regarding the nexus of each and every input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding to the assessee a sum of ₹ 4,36,985/- is accumulated Cenvat credit. The Tribunal has categorically held that even though the export of software is not a taxable service but still the assessee cannot be denied the Cenvat credit. The assessee is entitled to the refund of Cenvat credit. Similarly insofar as refund of Cenvat credit is concerned, the limitation under Section 11B does not apply for refund a accumulated Cenvat credit. Therefore, bar of limitation cannot be a ground to refuse Cenvat credit to the assessee. 7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition input service covers services used directly or indirectly in or in relation to the manufacture of final products, whereas the inclusive part of the definition of input service covers various services used in relation to the business of manufacturing the final products. In other words, the definition of input service is very wide and covers not only services, which are directly or indirectly used in or in relation to the manufacture of final products but also includes various services used in relation to the business of manufacture of final products, be it prior to the manufacture of final products or after the manufacture of final products. To put it differently, the definition of input service is not restricted to services used in or in relation to manufacture of final products, but extends to all services used in relation to the business of manufacturing the final product. 34. Therefore, the definition of input service read as a whole makes it clear that the said definition not only covers services, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other services, which have direct nexus or w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Commercial Training Coaching Service, Rent a cab Service, Maintenance and Repair Service, Outdoor Catering Service, Advertising Service, Management, Consultancy Service, Telephone/ Telecom Service, Security Agency Service in the case of Tavant Technologies India Pvt Ltd, 2016 (43) STR 57 (Kar) (ii) Cleaning Service, Scientific and Technical Certification Service, Construction Service, Technical Service, Event Management Service, Goods Transport Agency in the case of WNS Global Services, 2016 (44) STR 454 (Tri. Mumbai) (iii) Health and Fitness Club Service in the case of ITC Ltd, 2018 (12) GSTL 182 (Tri. Kolkata) (iv) Courier Service in the case of Arms Embedded Technologies Pvt Ltd, 2016 (45) STR 133. (v). Servicing of motor vehicle Service in the case of Dr. Reddys Lab Ltd, 2019 (19) STR 71 (Tri. Bang.) (vi) Photography Service in the case of Toyota Kirloskar, 2011 (24) STR 645 4.4. In view of the above, we find that most of the services utilized by the appellants are held to be input services for providing output services in the field Information Technology Services. We find that CBEC vide Circular No. 120/1/2010 dated 19.01.2010 clarified that: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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