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TMI Blog2021 (4) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of equipments for organizing events are allowed as valid input service, the same logic should apply here and accordingly, in principle, the denial of CENVAT Credit is held bad - The Delhi Bench of the CESTAT in the case of M/S HCL TECHNOLOGIES LTD VERSUS C.C.E. NOIDA [ 2015 (8) TMI 595 - CESTAT NEW DELHI] has held so. Freight Charges - HELD THAT:- Freight Charges are included in the inclusive part of the definition of input service under Rule 2 (l) of the CENVAT Credit Rules, 2004 and hence, the denial by the lower authorities is bad. The impugned order to this extent is set aside and this ground is allowed. Installation Charges - only ground for rejection by the lower authorities is the non-furnishing of any details - HELD THAT:- Since no details were furnished, this issue requires re-adjudication. Accordingly, the impugned order to this extent is set aside and the matter is remanded to the file of the Adjudicating Authority to verify the details and follow the guidelines - this issue is allowed by way of remand. Pest Control Charges - HELD THAT:- The assessee has claimed that this issue is akin to Cleaning Services, which is very much essential to keep the business premises sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 passed by the Commissioner of Central Tax (Appeals-II): C.G.S.T. and Central Excise, has filed these appeals and the common issue to be decided is the denial of refund claim under Rule 5 of the CENVAT Credit Rules, 2004 of the unutilized credit on the inputs and input services used for providing output services. The period-wise refund claim and the result are captured in the table below: Sl. No. Period Amount of refund claimed (INR) Order-in-Original Amount of refund rejected (INR) 1. October 2016 to December 2016 90,05,804/- Order No. 45/2019 dated 30.04.2018 2,84,380/- 2. January 2017 to March 2017 1,16,58,906/- Order No. 47/2019 dated 10.05.2019 3,01,268/- 3. April 2017 to June 2017 1,43,72,898/- Order No. 48/2019 dated 10.05.2019 16,15,218/- 2. It is the case of the appellant that the Adjudicating Authority had granted substantial refund, but however, rejected a part of it, which order came to be upheld by the Commissioner (Appeals) vide Orders-in-Appeal No. 299, 300 & 301/2019 dated 12.10.2019. 3. Shri Joseph Prabakar, Learned Advocate appearing for the assessee, submitted at the outset that the erroneous rejection of refund is no more res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has claimed that the said service is akin to Gardening Services, but however, it appears that the appellant did not file any details as to the nature of service. However, it is seen that since services of renting of equipments for organizing events are allowed as valid input service, the same logic should apply here and accordingly, in principle, the denial of CENVAT Credit is held bad. The Delhi Bench of the CESTAT in the case of M/s. HCL Technologies Ltd. v. C.C.E., Noida reported in 2015 (40) S.T.R. 369 (Tri. - Del.) has held so. 9.2 However, as the rejection is for non-production of any details, the issue remanded to the file of the Adjudicating Authority to verify the details and follow the guidelines laid down by the Delhi Bench in the case of M/s. HCL Technologies Ltd. (supra). This ground is allowed by way of remand. 10. With regard to Freight Charges, the appellant has claimed that the above charges were incurred on a day-to-day basis for carrying the inputs used for providing output services and these are the charges paid to the vendor for inward transportation. In any case, Freight Charges are included in the inclusive part of the definition of "input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing charges is an essential service provided to all the employees and used by them during the course of their employment and hence, this forms an essential service. The following decisions are clearly in favour of the taxpayer: (i) M/s. BNP Paribas Global Securities Operations Pvt. Ltd. v. Commr. of Service Tax [Order No. 51, 52/2016 dated 26.04.2016]; (ii) C.S.T., Bangalore v. M/s. Mercedes Benz Research & Development India (P) Ltd. [2013 (30) S.T.R. 257 (Tri. - Bang.)]; (iii) M/s. Nuware Systems Pvt. Ltd. v. Commr. of Service Tax, Bangalore [2015 (39) S.T.R. 134 (Tri. - Bang.)]; (iv) Commr. of Service Tax, Bangalore v. M/s. Yodlee Infotech (P) Ltd. [2015 (39) S.T.R. 695 (Tri. - Bang.)] 13.2 The denial of CENVAT Credit on the above service is therefore held to be bad. The impugned order to this extent is set aside. The appeal on this ground is treated as allowed. 14. With regard to Auditorium Charges, it is the case of the appellant that the auditorium was taken on rent for conducting trainings or meetings in relation to the appellant's business, which services are Cenvatable. I find that the above service is an essential service since the trainings are provided for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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