2014 (2) TMI 1044

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....e is that whether the respondents are entitled to refund of service tax prior to registration with the Service Tax Department. The other issue is eligibility of input service credit taken on lift maintenance or air-conditioner, renting of cafeteria area, sale of foreign currency, AMC to air-conditioning. The learned AR submits that the first issue has already been decided by the Tribunal in the final order. But the other issue was escaped to the notice of the Tribunal while passing the final order. He drew the attention of the Bench, the relevant portion of the grounds of appeal as well as the adjudicating order in respect of ineligibility of CENVAT credit on this issue. 3. The learned counsel on behalf of the respondent raised a prelimi....

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....said order is reproduced below:-         17. On the issue of eligibility of cenvat credit on certain specific services also I have heard both sides in detail. There is no reason to hold that renting of cafeteria area cannot form input service when service on cafeteria itself is considered as input service as decided by Mumbai High Court in CCE Nagpur Vs. Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.) and by the Karnataka High Court in the case of CCE Bangalore Vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) STR 444 (Kar.). So is the case with AMC paid for maintenance of air-conditioner as air conditioners are used for maintenance of computers used in information technology field. This is an input service....