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TMI Blog2021 (7) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... es have been availed by the appellants for export of their output services - Further, this issue is covered by the decision of the Tribunal in the appellant s own case M/S. MAERSK GLOBAL SERVICE CENTRES (INDIA) PVT. LTD. VERSUS COMMISSIONER OF G.S.T C.C.E, (CHENNAI OUTER) [ 2018 (7) TMI 1838 - CESTAT CHENNAI] - the rejection or refund of credit on these services is unjustified. Short-term Hotel Accommodation Services are availed for the stay in hotel for attending workshop, seminars, meeting clients etc. - HELD THAT:- This is clear from documents in the nature of Hotel Invoice, e-mail etc. It is established that these are not used for personal consumption - appellant has relied on the decision in the case of M/S. GE MONEY FINANCIAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r due process of law, the refund sanctioning authority partly rejected part of the refund claim. Aggrieved by the said order, the appellants filed appeal before Commissioner (Appeals), who disallowed refund of Cenvat credit of service tax paid in respect of Air Travel Agency Services, Short-term Hotel Accommodation Services, Cleaning Services and Pest Control Services, and also the refund claim in respect of Krishi Kalyan Cess. In appeal no.ST/40105/2020 all these services are involved whereas the issue in appeal no.ST/40104/2020 pertains to refund of service tax paid on Cleaning Services only. 2. Today, when the matter came up for hearing, the learned counsel for the appellant Shri Abhijit Saha appeared and argued the matter. He referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel submitted that an amount of ₹ 60,172/- in appeal no.ST/40105/2020 and an amount of ₹ 7,22,430/- in appeal no.ST/40104/2020 was rejected in respect of Cleaning Services. These services were availed from M/s. Elite Chem-Dry Carpet and Tile, M/s. Laxmi Carpet Services and Maintenance for cleaning of carpets in its premises. The appellants also availed services from M/s. Best Practice Washrooms Pvt. Ltd., M/s. Washroom Hygiene Concepts Pvt. Ltd., and M/s. OCS Group (India) Pvt. Ltd., for servicing and installation of sanitary napkin machine, sanipod bin and feminine hygiene concept machines. The appellants have availed the services of B2C Vending Solutions, which are in the nature of facility management, which includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount (in Rs.) 01 Cenvat credit on Air Travel Services 2,80,312 03 Cenvat credit on Cleaning Services (in appeal no. ST/40104/2020 ) 7,22,430 04 Cenvat credit on Cleaning Services (in appeal no. ST/40105/2020 ) 60,172 05 Cenvat Credit on Pest Control Services 7,680 06 Krishi Kalyan Cess (KKC) 20,990 Total 15,98,266 6. The learned counsel for the appellants have sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is eligible. For these reasons, I hold that refund of credit is to be allowed. 7. I cannot find any reason to deny the credit availed on Cleaning Services, as these services are required to keep the premises of the appellants office in a clean and hygienic manner. So also, is the case with pest Control Services. I hold that appellant is eligible for refund of credit on these two services. 8. The learned counsel has fairly stated that the credit availed on Krishi Kalyan Cess is not eligible and that they are not contesting the same. The refund denied under this head is upheld. 9. From the discussions made above, I hold that the refund of credit availed on the services, except Krishi Kalya Cess is to be allowed. Appeal No.ST/40105/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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