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TMI Blog2021 (4) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... e to bifurcate the Insurance Service availed on the assets of the company and on the lives of the persons working in the said company. In the absence of clear bifurcation and lack of documentary evidence, the CENVAT credit on General Insurance Services is denied - credit denied. Club Membership Service - HELD THAT:- The learned Commissioner, though, has admitted that the said services is in relation to applying for the membership of the trade and association but still hold the same is for the benefit of the employees only. This finding of the learned Commissioner is wrong because the membership of the club was used in relation to promoting the trade and hence it falls within the definition of Input Service - credit allowed. Photography Service - HELD THAT:- The Photography Services were availed by the appellant for capturing the business events which are necessary to keep record of the events conducted as well as for future reference hence this service also falls within the definition of Input Service - credit allowed. Credit Card and Debit Card Services - HELD THAT:- These services were used for booking official travels, meal cards and accommodation for the appellant s employees w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices and are registered under the Service Tax. The appellant filed refund claims for different quarters as stated in the table above under Notification No.27/2012-CE dated 18.06.2012 read with Rule 5 of CENVAT Credit Rules 2004 and Service Tax Rules 1994 for refund of unutilized CENVAT credit of Service Tax said to have been paid by them on the input services availed by them for providing output services viz. Information Technology Software Services and Business Auxiliary Services which are exported during the relevant periods. After following the due process of law, the Original Authority or Sanctioning Authority sanctioned certain portion of the refund of CENVAT credit of service tax availed on input service said to have been used for provision of export services, which have been exported during the various quarters and rejected the CENVAT credit on certain other input services on various grounds. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) to the extent of rejection of CENVAT credit by the Sanctioning Authority on various grounds and the Commissioner (Appeals) has also rejected the refund claimed by the appellant on certain service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input service was used in or in relation to manufacture of final products/providing output services. To counter this, the learned Counsel submitted that, in fact, Event Management Services were used for business events and conferences which are essential for conduct of the business of the appellant and this service has been held to be an Input Service in the following case laws: * DBOI Global Services Pvt. Ltd. v. Commissioner of ST, Mumbai, 2017 (48) STR 157 (Tri-Mumbai) * Commissioner of ST v. DBOI Global Services Pvt. Ltd., 2019 (20) GSTL 351 (Bom.) * Delphi Automotive Systems Pvt. Ltd. v. CCE, Noida, 2013 (30) STR 311 (Tri-Del) * ICICI Prudential Asset Management Co. Ltd. v. Comm. of CGST, Mumbai, 2020 (43) GSTL 209 (Tri-Mum) * Gateway Terminals Pvt. Ltd. v. CCE, Raigad, 2015 (39) STR 1027 (Tri-Mumbai) * CCE, New Delhi v. Convergys India Services Pvt. Ltd., 2017 (48) STR 173 (Tri-Chand) * Accenture Services Ltd. v. Commissioner of ST, Mumbai, [2015] 63 taxmann.com 235 (Mumbai - CESTAT) 4.2. With regard to General Insurance Service, the learned Counsel submitted that the refund has been rejected on the ground that the appellants failed to establish nexus w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund has been rejected on the ground that the said services received were in the nature of welfare service meant for personal consumption and directly or indirectly has no nexus with the export services rendered. To counter this, Learned Counsel submitted that these services were used for booking official travels, meal cards and accommodation for the appellant's employees who had to travel within or outside India on official projects, which directly contributes to the business operations and has a direct nexus to the output service. 4.6. With regard to Photography Services, the refund has been rejected on the ground of lack of nexus whereas the learned Counsel submitted that photography services were availed by the appellant for capturing the business events which are necessary to keep record of the events conducted as wells as services as a reference for future business events. He further submitted that in terms of the provisions of Rule 5 of CCR 2004, the assessee is eligible for refund of unutilized portion of CENVAT credit on export of services and such refund cannot be denied when the availment of CENVAT credit has not been questioned. In support of this, he relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with the output service exported and secondly the learned Commissioner has held that the said input service has been excluded from the definition of Input Service under Rule 2(l) of CCR 2004. Further, I find that the learned Counsel appearing for the appellant has given full justification that the said services have been used for providing the output service and I also find that the services viz. Architectural Service, Event Management Service, Works Contract Service, Supply of Tangible Goods Service, has been specifically held to be input service by various decisions rendered by the Tribunal and the High Court and relied upon by the appellant cited supra. As far as General Insurance Service, in Appeal No. ST/20027/2020, I find that the appellant has not been able to bifurcate the Insurance Service availed on the assets of the company and on the lives of the persons working in the said company. In the absence of clear bifurcation and lack of documentary evidence, I deny the CENVAT credit on General Insurance Services only in Appeal No. ST/20027/2020. Further, I find that in the Club Membership Service, the learned Commissioner, though, has admitted that the said services is in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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