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TMI Blog2021 (8) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice 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. VERSUS C.C.G.S.T., MUMBAI WEST [ 2018 (12) TMI 1481 - CESTAT MUMBAI] wherein it has been held that the department is not permitted to question the eligibility of CENVAT credit at the time of claiming refund. In view of the clarification given by the tax research unit of CBEC vide their letter dated 16.3.2012, the amended Rule 5 of CENVAT Credit Rules, does not require correlation between the output service exported and the input service used in such output service exported. The appellant is entitled to refund of CENVAT credit along with interest - Appeal allowed - decided in favor of appellant. - ST/20265-20266/2021 - Final Order No. 20674 - 20675/2021 - Dated:- 17-8-2021 - SHRI S.S GARG, JUDICIAL MEMBER For the Appellant : Shri Mihir Mehta, Advocate PDS Legal, Advocate (M) For the Respondent : Smt. C. V. Savitha, Superintendent (AR) ORDER Appellants have filed these two appeals against two impugned orders dated 25.08.2021 and 20.08.2021 vide which the Commissioner (A) has rejected the refund claims on variou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl. No. Particulars ST/20265/ 2021 ST/20266/2021 Total Post April 2011 Pre April 2011 Post April 2011 1 Sponsorship Service - 7,77,639 29,10,003 36,87,642 2 Event Management Services 9,50,004 - 48,194 9,98,198 3 Outdoor Catering Services - 63,290 - 63,290 4 Rent-a-Cab Services - 63,241 - 63,241 5 Pandal and Shamiana / Mandap Keeper Services 49,258 6,906 - 56,164 6 Life Insurance Services - 17,329 - 17,329 7 Insurance Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT research programs by various institutions etc., thereby increasing the Appellant's presence in the market. Thus, the said services received are very important from the Appellant's business growth perspective. Hence these services qualify as input services of the Appellant having direct nexus with the output services. 1. Arm Embedded Technologies Pvt. Ltd. vs C.C.E., Cus. S.T., Bangalore, 2016 (45) STR 133 2. Xilinx India Tech. Services Pvt. Ltd. vs. CC.,CE S.T., Hyderabad- IV, 2016 (44) STR 635 (Tri-Hyd) 2 Event Management Services 48,194 9,50,004 Services provided in relation to planning, promotion, organizing or presentation of business by a person / company who are well trained for rendering such services is an essential requirement while conducting business meetings/ events and is to benefit the employees or customers attending the business meet, annual day. Such services are accordingly treated as input service in relation to business activities and are necessary for provision of output services by the Appellant. 1. Toyota Kirloskar Motor Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commr. of C. Ex., Bangalore-Ill vs. Stanzen Toyotetsu India (P) Ltd, 2011 (23) S.T.R. 444 (Kar.) 5 Pandal and Shamiana/ Mandap Keeper Services 6,906 49,258 These services are availed to make necessary arrangements while organizing meeting, rendering training conducting business exhibitions to attract new customers. Hence the said services are direclty related to the business activity of the Appellant and hence qualify as input services. 1. Manhattan Associates (I) Dev. Centre Pvt. Ltd. vs C.S.T., Bangalore, 2017 (5) GSTL 99 (Tri-Bang.) 2. DBOI Global Services Pvt. Ltd. vs Commr. of Service Tax, Mumbai, 2017 (48) S.T.R. 157 (Tri.- Mumbai) 3. Commissioner of Service Tax, Mumbai-II vs WNS Global Services, 2016 (44) S.T.R. 454 (Tri. -- Mumbai) 6 Life Insurance Services 17,329 - The Appellant has availed theses services in relation to insurance for the employees who are an essential resource to the organization. In IT and ITES industry, employees are the primary assets or resourc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aluru East: 2021 (3) TMI 559 CESTAT Bangalore. 3.2 He also submitted that neither Rule 5 of CENVAT Credit Rules, 2004 nor the Notification No.5/2006-CE and Notification No.27/2012-CE during the relevant time required the appellant to prove the nexus. Learned counsel also submitted that the appellant is entitled to interest on delayed sanction of refund as per Section 11BB of Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 which prescribes that if any duty ordered to be refunded under Section 11B is not refunded within three months from the date of receipt of the application under sub-section (1) of that Section, the assessee shall be paid interest at the rate stipulated on such duty from the date immediately after the expiry of three months from the date of receipt of the application till the date of refund of such duty. In support of his claim for interest, the appellant relied upon the following decisions. Ranbaxy Laboratories Ltd. vs. Union of India: 2012 (27) STR 193 (SC) Commissioner of Central Tax, Bengaluru vs. Netapp India Pvt. Ltd.: 2020 (32) GSTL 176 (Kar.) Scribetech India Healthcare Pvt. Ltd. vs. Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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