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TMI Blog2024 (9) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... on export of services by the appellant during the relevant period cannot be denied. Reliance placed in GOLFLINKS SOFTWARE PARK PVT LTD VERSUS C.C.E C.S.T. -BANGALORE [ 2018 (8) TMI 331 - CESTAT BANGALORE] and OMEGA HEALTHCARE MANAGEMENT SERVICES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU EAST [ 2021 (8) TMI 875 - CESTAT BANGALORE] . Appeals are allowed. - HON'BLE DR. D. M. MISRA , MEMBER ( JUDICIAL ) And HON'BLE MRS R BHAGYA DEVI , MEMBER ( TECHNICAL ) Mr. Syed Peeran , Advocate with Ms. Meghana Lal , Advocate for the Appellant Mr. M. A. Jithendra , Asst. Commissioner ( AR ) for the Respondent ORDER PER : D. M. MISRA All these appeals are filed against Order-in-Appeal No.359-362/2013 dated 27.08.2013 and No.627-636/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit on various input services which were utilised for providing export services. The appellant had filed refund claims from time to time seeking cash refund of the accumulated CENVAT credit on the input services used for providing output services exported during the relevant period under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE (NT) dated 14.03.2006 and Notification No.27/2012-CE (NT) dated 18.06.2012 as amended. Major portion of the cash refund claimed has been allowed by the authorities below, however, certain input services viz., Air Travel Service, Banking and Other Financial Services, Club or Association Membership Fee, Credit Card, Debit Card Service, Event Management Service, Management or Busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y denied them the cash refund of the accumulated CENVAT credit. 4. The learned Authorised Representative reiterated the findings of the lower authorities. 5. We find that the short question involved in all these appeals is whether CENVAT credit on following input services are admissible and the accumulated credit on account of export of goods made during the relevant quarters eligible as cash refund under Rule 5 of CENVAT Credit Rules, 2004. We find that each of these services as claimed by the appellant in their written submissions detailed below held to be admissible under various judgments of this Tribunal. Sl. No. Input Service Nexus with the output service Orders holding that the input service is valid 1. Real Estate Agent service (Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed by the Appellant for their employees to undertake travelling for official work. The employee s tickets were booked through air travel agents and include both foreign and domestic travel, these are exclusively for M/s. Neutral Glass Allied Industries Pvt Ltd v. C.C.E. S.T. Surat II [2017 (7) TMI 1239 (Tri- Ahmed.)] M/s. Bell Ceramics Ltd v. Commissioner Of C. Ex. business purposes and are essential in providing the output service as the Appellant are providing services to M/s. NTC and its subsidiaries situated outside India. S. Tax, Vadodara [2016 (11) TMI 276 (Tri-Ahmed.)] Dr. Reddy s Lab. Ltd. v. Commissioner of C. Ex., Hyderabad, 2010 (19) S.T.R. 71 (Tri. - Bang.) Commissioner Of Central Excise Cgst, Meerut-I v. M/s. Jubilant Life S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rposes rendered by the employees while traveling abroad. M/s. Societe Genereale Global Solutions Pvt Ltd vs. Commissioner of Service Tax [2023 (8) TMI 699- CESTAT Bangalore] M/s. Shree Sai Calnates India Pvt Ltd. v. Commissioner of Central Excise and Service Tax [2018 (363) E.L.T. 1179 (Tri. - Ahmed.)] 8. Club or Association membership fees (Rs.39,243/-) Input service relates to the charges of membership for associations such as Indian Chambers of Commerce which provide the market related information and key information regarding the industry standards and Commissioner Of Central Excise Jaipur v. M/s. Shree Cement Ltd. [2017 (11) TMI 1408 (Raj.)] M/s. GMM Pfaudler Ltd. v. C.C.E. C.C. Anand [2017 (11) TMI 2031 - CESTAT sustainability in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is which are essential for the effective functioning of the business. M/s. JSW Steel Ltd v. Commissioner Of Central Excise, Customs And Service Tax [2021 (12) TMI 381 - CESTAT Bangalore] CCE, Hyderabad Vs Deloitte Tax Services India Pvt Ltd [2008 (11) STR 266 (Tri Bang)] 13. Health Cub Fitness Centre (Rs.6,180/-) Input services utilized for health club membership taken on behalf of the employees for their welfare. Commissioner of Central Excise v. HCL Technologies [2015 37 STR 716 (HC- Allah.)] Accenture Services Pvt. Ltd. v. Commissioner of Service Tax [2015 (3) TMI 1114 - CESTAT Mumbai] 14. Tour Operator Service (Rs.980/-) Availed by the Appellant for their employees to undertake domestic and international travelling for official work to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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