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TMI Blog2022 (2) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant and are necessary for the smooth functioning of its business. Surprisingly, the First Appellate Authority has denied the refund has been denied for want of nexus. However, the Central Board of Excise and Customs (C.B.E.C.) has itself done away with the requirement of nexus vide its letter D.O.F. No. 334/1/2012-TRU dated 16.03.2012, which is binding on the First Appellate Authority as well. Hence, demanding of nexus is clearly contrary to the guidelines of the C.B.E.C. letter dated 16.03.2012, for which reason the impugned order denying refund on the above services cannot be sustained. The same is therefore set aside and to this extent, the appeal stands allowed with consequential benefits, if any, as per law. Water sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Heard Ms. Radhika Chandrasekhar, Learned Advocate for the appellant and Ms. Sridevi Taritla, Learned Additional Commissioner (Authorized Representative) for the Revenue. 3. I have considered the rival contentions and gone through the relevant documents/case-laws relied upon during the course of arguments. 4. The appellant made a refund claim under Rule 5 of the CENVAT Credit Rules, 2004 for ₹ 53,84,832/-, being the unutilized CENVAT Credit of the Service Tax paid on input services used in providing output services, which were exported. The matter was taken up for adjudication and vide Order-in-Original No. 155/2018 dated 17.12.2018, the Adjudicating Authority sanctioned the refund to the extent of ₹ 40,55,154/-, while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016 in Service Tax Appeal No. 42537 of 2015 and Final Order No. 40484 of 2020 dated 19.01.2020 in Service Tax Appeal No. 40481 of 2019, has considered the eligibility of the appellant and allowed the CENVAT Credit on: Cleaning Service Air Travel Agent Services Car Parking Service Banking and other Financial Services Interior Decorator Service Business Support Service Event Management Service Tour Operator Service Foreign Exchange Service (Forex purchase) Renting of Immovable Property Service To this extent, therefore, the rejection of refund cannot sustain. 6.1 In view of the above, the denial of CENVAT Credit on the impugned services relating to: 1. Car Parking Service 2. Interior Decorator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted before the First Appellate Authority, but the same had not been considered. 6.6 In respect of consultancy service which provides for benchmark study in IT industry with respect to employee payroll, etc., provided by M/s. Aon Services India Pvt. Ltd., it is the case of the appellant that these services have been availed for analysing the payroll system of its employees and hence, is an eligible input service. 7. It is seen that most of these services are very much essential in running the day-to-day business of the appellant and are necessary for the smooth functioning of its business. Surprisingly, the First Appellate Authority has denied the refund has been denied for want of nexus. However, the Central Board of Excise and Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, with regard to the services of M/s. Bharti Airtel Ltd., the Learned Advocate for the appellant submitted that the said service has been incorrectly categorized by the Adjudicating Authority as insurance service; that the said service is a telecommunication service availed by the appellant and the appellant would be eligible for credit since it is used in providing the output service; that relevant documents/invoices pertaining to the above service had been furnished before the First Appellate Authority, but the refund was rejected without considering the same. 9.2 However, since there is no finding with regard to the verification of documents, this issue is also remanded to the file of the Adjudicating Authority for re-verification of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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