2015 (8) TMI 30

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.... of export of service. 2. Learned Commissioner (Appeals) denied the refund claim on account that the services on which the appellant is claiming refund are not input service as per Rule 2(1) of Cenvat Credit Rules, 2004, namely outdoor catering, maintenance and repair service, manpower recruitment services, ambulance service, non-mentioning of a address of service received by M/s. Reliance Communication Ltd. 3. Learned Counsel for the appellants submits that in the case of outdoor catering services, total amount denied is Rs. 1,54,257/- out of which the appellant has already reversed a sum of Rs. 83,512/- as they have recovered the said amount from the employees providing subsidized food to the employees and for the balance Rs. 70,745/- t....

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....prays that on these services, input service credit be allowed. 4. Learned Counsel fairly conceded that input service credit on ambulance service and non-mentioning of input service, invoices were raised by Reliance Communications Ltd. 5. On the other hand, learned AR opposed the contention of the learned Counsel and submits that in the case of manpower recruitment service invoices does not give description of the service recipient and as per Rule 2(4A) of the Service Tax rules, 1994 when there is no proper description of the service recipient, Cenvat credit is not admissible. 6. He drew my attention to the agreement produced. The Agreement is for consulting engineering services and they are claiming the services of man power recruitment ....