TaxTMI 
TaxTMI 
2015 (4) TMI 746
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....5 of Cenvat Credit Rules, 2004 for the Cenvat Credit lying unutilized in their Cenvat Credit account. The refund claim of Rs. 26,11,022/- was denied by both the authorities below on the premises that the services paid on contract services having no nexus with the output services provided by the appellant. Therefore, their claim on refund is not maintainable. 3. The ld. Counsel for the appellant submits that the nature of the services availed by them are of landscaping in their offices. The services of erection of IT cables which was availed for setting up of modernization and renovation of premises and certain aluminum and glass framework and windows for giving better atmosphere for the instrument which was used for providing output serv....
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....fficient nexus exist or not. Therefore she prayed that the appellant is not entitled to take Cenvat Credit and the issue has been examined by the Ld. Commissioner (A) in the impugned order in detail in para 5 as under: "5. I have carefully gone through the facts of the case, grounds of appeal and the submissions made by the appellants at the time of personal hearing. The adjudicating authority has partly rejected the refund claim of the appellants on primarily two grounds - Rs. 26,11,022/- being CENVAT credit on Works Contract Services, which appeared to be inadmissible for the reason that the invoices raised by the input service provider were for making external development for which Goods were purchased and invoices for supply and erec....
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....t service exported. As regards, the extent of nexus between the inputs / input services and the export goods / services, it must be borne in mind that the purpose is to refund the credit that has already been taken. There cannot be different yardsticks for establishing the nexus for taking of credit and for refund of credit. Even if different phrases are used under different rules of Cenvat credit rules, they have to be construed in a harmonious manner. To elaborate, the definition of input services for manufacturer of goods, as given in Rule 2(l)(ii) of Cenvat Credit Rules, 2004, includes within its ambit all services used "in or in relation to the manufacture of final products" and includes services used "directly or Indirectly''.....
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....ngements, mandap keepers, hydrant sprinkler systems (that is, services which can be called as recreational or used for beautification of premises), rest houses etc., prima facie would not appear to impact the efficiency in providing the output services, unless adequate justification is shown regarding their need. Admitted position in the present case is that the appellants received Works Contract services for external development of the premises, which can be termed as beautification of premises, referred to in the CBEC circular, cites supra. The appellants have not provided adequate justification regarding the need of the WCS with reference to provision of output services for export and as such I do not find any infirmity in rejection of r....
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....ue and fair construction of Rule 2(l), insofar as is relevant to the facts on hand, it is clear that any service used by the provider of a taxable service for providing an output service including services used in relation to the setting up, modernization, renovation or repairs of the premises of the provider of output service or for an office relating to such premises, procurement of inputs, activity to business such as inter alia inward transportation of inputs or capital goods and output transportation to the place of removal, would constitute input service. "Input service" is defined as applicable to either a manufacturer or any other provider of output service. 9. The question whether the categories of input services claimed by the ....