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TMI Blog2022 (3) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... eminars with various clients of the company and for annual meetings etc. but as could be seen from the last para of point 6.4(b) of the order passed by the learned Commissioner (Appeals), he had distinctly observed that relevant documentary trail, and not invoices alone, can establish the purpose of use of the services if for personal or business. This being the facts on record, it would be just and proper to remand the matter to the Commissioner (Appeals) for such examination of additional proof concerning availment of input services by the Appellant except for Renting of Immovable property which is held in favour of the Appellant. The Appellant is entitled to get refund on CENVAT credit of ₹ 77,53,479/- +1,27,340/- = ₹ 78, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices, Air Travel Agent, Maintenance and Repair Service and Telecommunication service were held to be non-admissible, for which refunds sought by Appellant were denied to it. Those orders attain finality in the appeal preferred by the Appellant before the Commissioner (Appeals). 3. During the course of hearing of this appeal learned Counsel for the Appellant Mr. Gopal Mundhra submitted that CENVAT credit could not be denied to unregistered premises, if services were provided from that immovable property and there is plethora of decision available on such issue. In view of the decisions in the case of ABM Knowledge Ltd. Vs. Commissioner of Cus. (Appeals), Mumbai-III [2019 (27) GSTL 694], EXL Service.com Private Limited Vs. Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation services, Photography services, Air Travel Agent, General Insurance Auxiliary services the grounds of rejection stated in the Orders-in-Original and Order-in-Appeal were primarily of none establishment of nexus between input services and output services despite the fact that post amendment of Rule 5 w.e.f. 01.04.2012 had clearly stated about no such requirement that was also clarified after the budget Circular and therefore Appellant is eligible to get refunds on credits taken on those services, for which the order passed by the learned Commissioner (Appeals) is required to be set aside. 5. In response to such submissions learned Authorised Representative for the respondent-department Shri Saikrishna Hatangadi, while supporting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany old name and both Ms. Kavita S. Nichani as well as Ms. Jharna V Narang, whose names appear in the invoices, were landladies. He also pointed out that Order-in-Original at page 26 of the appeal memo in its first line referred the earlier name of the Appellant company and the same is found reflected in the fixed assets statement of the Appellant company at page 171 of the appeal memo that clarifies name of the Appellant company vis a vis its previous name (formerly known as Nair Co Corporate Solutions Pvt. Ltd.). Likewise sample invoice at page 104 of the additional submission indicates that Ms. Jharna V Narang as the landlady had issued the same, in which her own address and Appellant s address are separately mentioned. I have, theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employees are to be excluded from availment of credits on those expenditures by the manufacturer. To put it in another way, outdoor catering or club membership or travel expenses as such would not disentitle a manufacturer to avail CENVAT credits on those expenses unless it fails to establish that those were not used primarily for the employees personal use or consumption. It is in this background that item wise rejection of CENVAT credit by the Commissioner (Appeals) is to be discussed. 9. Going by the relevant portion of learned Commissioner (Appeals) order at page 5 under para 6.4, it can be seen that he had denied refund primarily on 3 grounds namely (i) there was no nexus with output service; (ii) some of the invoices produced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documentary trail, and not invoices alone, can establish the purpose of use of the services if for personal or business. This being the facts on record, it would be just and proper to remand the matter to the Commissioner (Appeals) for such examination of additional proof concerning availment of input services by the Appellant except for Renting of Immovable property which is held in favour of the Appellant. Hence the order. ORDER 10. The appeals are allowed in part and the order passed by the learned Commissioner of Central Tax, Central Excise Service Tax (Appeals), Raigarh vide Order-in-Appeal No. MKK/474-477/RGDAPP/ 2018-19 dated 13.02.2019 is hereby set aside. The Appellant is entitled to get refund on CENVAT credit of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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