9911796707
TMI Blog2021 (3) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... correct in law. The correct position in law is that the true test for eligibility is whether input service is used by the provider of taxable service for providing output service and the input services should not be covered by the exclusion clause - further, all the services, of which refund has been rejected, has been consistently held to be input service in various decisions relied upon by the appellant. Department has not questioned the input service at the time when the CENVAT credit was taken and as per the decision of this Tribunal in the case of K Line Ship Management India Pvt. Ltd. Vs CGST, Mumbai West, [ 2018 (12) TMI 1481 - CESTAT MUMBAI ] wherein it has been held that the Department is not permitted to question the eligibility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim. After following the due process, the original authority vide Order-in-Original dated 04.10.2018 partly sanctioned the refund claim and rejected the balance claim amount of ₹ 40,11,213/- on the grounds stated therein. Aggrieved by the Order-in-Original to the extent of ₹ 20,53,480/-, the appellant filed the appeal and vide Order-in-Appeal dated 17th October 2019, the Commissioner (Appeals) rejected the appeal thereby confirming rejection of refund of the appellant on following 7 services: Sr. No. Description Amount (in rupees) 1. Architect 5,74,164/- 2. Club or Association 1,95,460/- 3. Event Management 1,88,533/- 4. General Insurance 6,67,007/- 5. Health Club 3,18,130/- 6. Other taxable 1,08,895/- 7. Outdoor c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slative provisions. He further submitted that the input service viz., Architect Service, Club Association Service, Event Management Service, General Insurance Service and other taxable services have been specifically held to be input service by various decisions of the Tribunal and the High Courts. He relied upon the following decisions: Sr. No. Particulars Judgments 1. Architect Arm Embedded Technologies Pvt. Ltd. Vs CCE, Bangalore, 2016 (45) STR 133 Maruti Suzuki India Ltd. Vs CCE, Delhi-III, 2017 (47) STR 273 (Tri. Chand.) 2. Club or Association Arm Embedded Technologies Pvt. Ltd. Vs CCE, Bangalore, 2016 (45) STR 133 Manhattan Associates (I) Dev. Centre Pvt. Ltd. Vs CST, Bangalore, 2017 (5) GSTL 99 (Tri. Bang.) BCH Electric Ltd. Vs CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore has not been excluded from the definition of Input Service. Similarly, General Insurance Service was availed to insure people, assets, buildings, property, against risk of fire, burglary and several other contingencies. Further, insurance is also taken in relation to comprehensive commercial liability and not for personal consumption but are for the business purposes. He further submitted that during the period when appellant availed the CENVAT credit on these input services, the same was never objected and it is a settled position in law that there cannot be different yard sticks- i.e. one for eligibility of credit and the other for sanction of refund. Under Rule 5 of CCR, refund is granted of the eligible CENVAT credit hence, once ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing output service and the input services should not be covered by the exclusion clause. Further, I find that all the services, of which refund has been rejected, has been consistently held to be input service in various decisions relied upon by the appellant cited supra. Moreover, the Department has not questioned the input service at the time when the CENVAT credit was taken and as per the decision of this Tribunal in the case of K Line Ship Management India Pvt. Ltd. Vs CGST, Mumbai West, 2019-VIL-827-CESTAT-MUM-ST wherein it has been held that the Department is not permitted to question the eligibility of CENVAT credit at the time of claiming refund. Further, in view of clarification given by the Tax Research Unit of CBEC vide th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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