Appeal granted for input services, except Rent-a-cab post 01.04.2011. Missing service provider names resolved.

The Tribunal partially allowed the appeal, granting relief to the appellant for eligible input services. The appellant was deemed eligible for credit on most services except Rent-a-cab services, which were utilized post-01.04.2011. The issue of missing service provider names was resolved in favor of the appellant after verification. The decision provided consequential reliefs as necessary.

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Issues:
Refund claim rejection based on nexus between input and output services, Lack of Show Cause Notice in certain appeals, Rejection due to missing service provider name on invoices, Eligibility of Rent-a-cab services for credit post-01.04.2011, Applicability of various input services for credit.

Analysis:
1. Refund Claim Rejection: The appellant, engaged in providing research and development support to the pharmaceutical industry, filed a refund claim for service tax paid on input services. The original authority and Commissioner (Appeals) rejected part of the claim citing lack of nexus between input and output services.

2. Show Cause Notice Issue: The appellant raised concerns in appeals ST/25637/2013 and ST/27732/2013 regarding the absence of Show Cause Notice for rejection, alleging a violation of natural justice principles. The appellant argued that the rejection was unfounded, emphasizing the importance of proper defense.

3. Missing Service Provider Name: Another ground for rejection was the absence of the service provider's name on some invoices. The appellant contended that credit was availed through ISD challans issued by the Head Office, questioning the basis of this rejection.

4. Eligibility of Rent-a-cab Services: The department argued that Rent-a-cab services were not eligible for credit post-01.04.2011. The appellant's change in nomenclature to Fleet Management Services did not make them eligible, as the services were utilized after the specified date.

5. Applicability of Input Services: The Tribunal analyzed various input services like clearing & forwarding, management consultancy, manpower recruitment, etc., citing relevant case laws to establish their eligibility for credit. The Tribunal allowed credit for most services, except Rent-a-cab services, based on the evidence provided by the appellant regarding service providers and ISD challans.

6. Decision: The Tribunal held that the appellant was eligible for credit on most services except Rent-a-cab services. The change in nomenclature did not alter the eligibility status, and the services utilized post-01.04.2011 were not considered for credit. The issue of missing service provider names was resolved in favor of the appellant after verification.

7. Outcome: The appeal was partly allowed, granting relief to the appellant for eligible input services. The decision was pronounced at the conclusion of the hearing, providing consequential reliefs as necessary.

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