9911796707
TMI Blog2021 (7) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- The Commissioner(Appeals) has not properly appreciated the definition of input service as provided in Rule 2(l) of CENVAT Credit Rules, 2004. On perusal of definition of input service , it is found that the credit which has been excluded from the definition of input service under clause 2(A) are (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services. Construction or execution of works contract of a building or civil work only means service towards the construction of a new building especially civil structure work of the building or laying o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Shri Narendrababu P. Byhatti, Superintendent(AR) ORDER The present appeal is directed against the impugned order dt. 25/11/2019 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has allowed the Department's appeal and rejected the refund of the appellant to the extent of ₹ 10,16,750/-. 2. Briefly the facts of the present case are that the appellant is registered with the Service Tax Department for providing services under the category of Management or Business Consulting, Maintenance or Repair Services, Telecommunication Services and Information Technology Software Services. Appellant filed refund claim of input service tax credit being used for export under Notification No.27/2012-CE dt. 18/06/2006 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd on which the Commissioner(Appeals) rejected the refund claim was never part of the original show-cause notice and the impugned order has travelled beyond the scope of show-cause notice and hence not sustainable in law in view of the following decisions:- a. Saci Allied Products Vs. CCE [2008(183) ELT 225 (SC)] b. CCE Vs. Suresh Synthetics [2007(216) ELT 662 (SC)] c. CCE Vs. Gas Authority of India [2008(232) ELT 7 (SC)] d. CCE Vs. Toyo Engineering India Ltd. [2006(201) ELT 513 (SC)] e. CCE Vs. Champdany Industries [2009(241) ELT 481 (SC)] f. GTC Industries Ltd. Vs. CCE [1997(94) ELT 9 (SC)] g. CCE Vs. Brindavan Beverages [2007(213) ELT 487 (SC)] 4.2. Learned consultant further submitted that the impugned order failed to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not envisage for nexus of input service tax credit with the export of service and there is no requirement for nexus between input service with the exported service. Learned consultant further submitted that this issue has been considered and has been held in favour of the assessee in many decisions. For this he relied upon the following decisions:- a. Sarita Handa Exports (P) Ltd. Vs. CCE [2016(44) STR 654 (Tri - Chandigarh)] b. Reliance Industries Ltd. Vs. CCE [2016(45) STR 383 (Tri. Mum.)] c. JP Morgan Services (I) Pvt. Ltd. Vs. CST [2016(42) STR 196 (Tri. Mum.)] d. Carrier Air Conditioning & Refrigeration Ltd. Vs. CCE [2016(41) STR 824] e. CCE, Bhavanagar Vs. Nirma Limited [2012 (277) ELT 207 (Tri. Ahmd.)] f. CCE&ST, LTU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes,- (A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) Services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so availed by the appellant was towards electrical works and modernisation of premises and it was not getting a new building constructed. Further I find that the circular No.943/4/2011-CX dt. 29/4/2011 provides that if the input services used for repair or renovation of the factory or the office, then cenvat credit is allowed and is covered by the definition of input service. Further I find that since the appellants are engaged in export of software services wherein the human resource and infrastructure facility is availed in order to provide export of service and the services in dispute in the present case was essential for rendering export of service. Further I find that in the case of Musaddilal Projects Ltd. Vs. CCE,C&ST, Hyderabad [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
