Appeals partially succeed on refund denial due to registration and disclosure issues, but fail on service explanation.

The Tribunal partly allowed the appeals, setting aside the denial of refund for want of registration and non-disclosure in ST-3 returns while upholding the denial for certain services due to lack of explanation or incorrect invoices.

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Issues Involved:
1. Denial of refund for want of registration of premises.
2. Denial of input credit on grounds of ineligibility or lack of nexus.
3. Denial of refund due to non-disclosure of CENVAT Credit in ST-3 returns.

Issue-wise Detailed Analysis:

1. Denial of Refund for Want of Registration of Premises:
The appellant challenged the denial of refund on the ground of unregistered premises. The Tribunal referenced the appellant's own case decided earlier by the Chennai Bench, which followed the Madras High Court's decision in Commissioner of Service Tax-III v. CESTAT, Chennai. The Tribunal ruled that the denial of refund for want of registration was not justified and set aside the impugned order to this extent.

2. Denial of Input Credit on Grounds of Ineligibility or Lack of Nexus:
The Tribunal examined various services for which input credit was denied. It reviewed precedents from different judicial fora to determine eligibility:

- Gardening Service: Allowed based on the Ahmedabad Bench decision in M/s. Murugappa Morgan Thermal Ceramics Ltd.
- Housekeeping Service: Allowed following the Delhi Bench decision in Commissioner of Central Excise, Delhi-III v. M/s. Hero Honda Motors Ltd.
- Transport Charges: Allowed as per the Andhra Pradesh High Court decision in Commissioner of Customs & Central Excise, Hyderabad-III v. M/s. Gray Gold Cements Ltd.
- Maintenance Charges (Labour for bore-well, Interior Consultancy, Partition work, Electrician, and Plumber): Allowed based on the Bangalore Bench decision in M/s. Kirloskar Systems Ltd. v. Commissioner of Service Tax, Bangalore.
- Pest Control Service: Allowed as essential for maintaining a healthy atmosphere.
- Car Parking Charges: Allowed based on the Mumbai Bench decision in M/s. PTC Softwares (India) Pvt. Ltd.
- AMC Charges: Allowed following the Bangalore Bench decision in M/s. ADC India Communication Ltd. v. Commissioner of Central Excise, Bangalore.

For other services like Temenos Day Expenses, Vehicle Hire Charges, Insurance Service, Hotel Expenses, Communication Charges, Other Rental Charges, Travel Charges, and External Consultant, the Tribunal upheld the denial of refund due to lack of explanation or incorrect invoices.

3. Denial of Refund Due to Non-Disclosure of CENVAT Credit in ST-3 Returns:
The appellant argued that non-disclosure in ST-3 returns was a procedural lapse and that the credits were included in the CENVAT Credit Register. The Tribunal referenced the Bangalore Bench decision in M/s. Target Corporation India Pvt. Ltd., which ruled that denial of refund solely on non-disclosure in ST-3 returns was not legally sustainable. The Tribunal set aside the impugned order on this ground and allowed the claim.

Conclusion:
The Tribunal partly allowed the appeals, setting aside the denial of refund for want of registration and non-disclosure in ST-3 returns while upholding the denial for certain services due to lack of explanation or incorrect invoices. The order was pronounced in open court on 06.02.2020.

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