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TMI Blog2023 (8) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... HI-III [ 2009 (8) TMI 14 - SUPREME COURT] in respect of input service is not appropriate in as much as it was primarily in the context of input(s) and not any input service - In the case of M/S ALLIANCE GLOBAL SERVICES IT INDIA PVT. LTD. VERSUS THE COMMISSIONER C.C.E ST, HYDERABAD [ 2016 (6) TMI 720 - CESTAT HYDERABAD] , the Coordinate Bench of the Tribunal, in the case of service provider/exporter of ITSS, held various input services including Courier service, Management, Maintenance Repair service, Manpower Recruitment service, Renting of Immovable Property service, etc., as having nexus with the exported service. The service was in the nature of Business Auxiliary Service and the service has been held to be otherwise an eligible service in respect of their company - Therefore, on both counts, this is eligible service for the purpose of taking credit. In the light of the said clarification, the credit claimed in the subsequent quarter for refund, even if pertaining to earlier quarter, has to be considered, if the same has not been availed or claimed as refund subsequently in another refund matter(s). This needs to be ascertained by the Lower Authority. Appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice, Outdoor Catering service, General Insurance service, Management or Business Consulting service and Manpower Supply service. 5. After taking into consideration the case laws, as well as the definition of input service as laid down in Rule 2(l) of CCR, 2004, Commissioner (Appeals) allowed credit in respect of Rent-a-Cab and also on Renting of Immovable Property services. However, with regard to other services, relying on various judgments, mainly on Maruti Suzuki Ltd (supra), upheld that part of the Order of the Lower Authority which denied the credit in respect of input services as mentioned above viz., Courier service, Chartered Accountant service, Outdoor Catering service, General Insurance service, Management or Business Consulting service and Manpower Supply service. 6. As regards the invoice dated 18.07.2010, it was observed that as the Appellant had already filed refund claim for quarter ending September, 2010, and therefore, impugned invoice does not merit for inclusion for subsequent period of refund and that such invoice was not a valid document for claiming refund of input service credit. Being aggrieved, Appellant/Assessee is before this Tribunal. 7. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case and the extent covered by the Rules under CCR, the disputed input services are eligible service for the purpose of providing output service or otherwise. 9. Rule 3(1) of CCR entitles the provider of taxable service to take Cenvat credit. The relevant portion is as under: (1) A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of (i) the duty of excise specified in the First Schedule to the Excise Tariff Act, leviable under the Excise Act; (ii) (iii) (iv) (ix) the service tax leviable under section 66 of the Finance Act; (x) the Education Cess on taxable services leviable under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004); and (xa) the secondary and Higher Education Cess on taxable services leviable under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007); and (xi) paid on- (i) any input or capital goods received in the factory of manufacture of final product or premises of the provider of output service on or af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal s Judgment in the case of Force Motors Ltd vs CCE, Pune [2009 (23) STT 160 (Tri-Mum)], where the Tribunal has, inter alia, held that the definition of input service under CCR would cover an activity other than those illustrated but related to business also. 12. The Appellants have also given the uses of various services like Courier, Practicing Chartered Accountant, Outdoor Catering, Practicing Company Secretary, Air Travel Agent, General Insurance, Erection Commissioning, and Business Auxiliary Services in relation to their business in their grounds of Appeal and have also relied on various judgments. Barring in case of Outdoor Catering services, where the same has been specifically excluded from the definition of input service with effect from 01.04.2011, the same would still be available. He agreed that the Appellants have been able to establish that the said input services were used in relation to the business of the Appellant. 13. We find much force in the arguments that definition of input service under CCR, 2004, as it existed prior to 01.04.2011, includes services used in relation to activities relating to business. We also find that the activities relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention to another Order in their own case passed by this Bench vide Final Order No. A/31199/2016 dated 02.12.2016. In this Order, the dispute relates to part rejection of refund claim for the period July, 2011 to September, 2011. After placing reliance on various judgments, it was held that services like Courier service, Chartered Accountant service, Air Travel Agent service, Management, Maintenance Repair service, Commercial Training or Coaching service, Business Support service, Management or Business Consulting service, Business Auxiliary service and cleaning service were eligible input services for the Appellant and they were therefore, eligible for taking credit. 16. In view of the case laws cited and the explanations given by the Appellant explaining the nature of these services vis- -vis their business in the Appeal Memorandum, as also cited case laws, supra, these services are held clearly relatable to the business of the Appellant and therefore, are eligible for taking credit as input service. 17. There is another issue of allowing credit in respect of invoice by the Commissioner (Appeals) on the grounds that the relevant quarter was already over and therefore, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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