TaxTMI 
TaxTMI 
2015 (9) TMI 1037
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.... Rs. 7,52,975/-. Hence this appeal. 3. At the outset is has to be stated that on behalf of the appellants it was submitted that claim of an amount of Rs. 4381/- as per invoices at Serial No. 23, 24 & 25 of Annexure-2 is withdrawn and the relief sought in this appeal is confined to Rs. 7,48,594/- only. 4. The learned Counsel for appellants urged that the refund has been wrongly denied. The disputed period is from October 2010 to December 2010. Cenvat credit of Rs. 76,463/- on Rent-a-Cab services has been denied stating the reason that the same has no nexus with the provision of output services. It is seen observed by the authorities below that Rent-a-Cab and tour operator were used by a particular person/guest though on a regular basis and that vehicles are used in the night also. The learned counsel, Ms. Sukriti Das, appearing for the appellants explained that appellants are a BPO Company and these services are utilized for the purposes of transportation of its employees to and from the workplace and their homes and also for business meetings. Further, that for the safety of lady employees the vehicles are used and plied in the night also. The appellants being a BPO Company t....
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....he impugned order stating that the services being used within the country are not available for credit as the appellants are engaged in export of services. To carry out the domain activity of exports, the appellants may require to send documents and such other to Offices, units within the country. Merely because the courier service was utilized within the country it cannot be assumed that the services does not have nexus with output services. The principle laid in the above case laws are also squarely applicable to the instant case. Further there is no dispute that these input services were received by the appellant. I hold that the appellants are eligible for refund of Rs. 6,670/- towards service tax paid on courier services. 6. Refund for Management, Maintenance & Repair Service was denied for the reason that such services were used for painting and mica finishing work and that these services do not have nexus with the provision of output service. In CCE & ST Vs. Lupin Ltd. 2012 (28) S.T.R. 291 (Tri.-Mum.), L'Oreal India Pvt. Ltd. Vs. CCE, Pune-I - 2011 (22) S.T.R. 89 (Tri.) and Delta Energy Systems Pvt. Ltd. Vs. CCE, Delhi-III - 2013 (31) S.T.R. 684 (Tri.- Del.) it has be....
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....their employees have to work and also leave office at odd hours. The security service was used to provide safety to employees. The Commissioner (Appeals) has rejected the claim holding that the invoices show security guard for pickup and drop of employees and has no nexus with output service. Applying the ratio laid in the above judgment I am of the view that appellants are entitled to credit/refund on these services. 9. The learned DR vehemently contended that refund/credit is not admissible for cleaning services. According to him some of the invoices show for cleaning work done of the guest house premises of the appellant. The appellant's counsel submitted that these guest houses are being maintained for use by employees of the appellants who travel from one place to another for business purposes. The decisions in CCE & ST Vs. Lupin Ltd - 2012 (28) STR 291 (Tri.-Mum) and Paper Products Vs. CCE, Mumbai-III - 2013 (30) STR 310 (Tri.-Mum.) have held the issue in favour of the assessee. Applying the ratio laid in these decisions, I find that the denial of credit for these services is incorrect. 10. The authorities below have denied the credit of Rs. 52,413/- on service tax ....
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....t on these services. 14. Both the authorities below have taken the view that Chartered Accountancy Services do not qualify as input services. On behalf of the appellants it is submitted that these services were utilized for compliance of industrial and Labour Laws and also for statutory compliances under Income Tax Act, 1961 and Companies Act, 1956, and for services availed for filing of refund claims. The definition of 'input services' during the relevant period was very wide so as to include all activities relating to business. I am of the view that appellants are entitled to refund claimed for these services. 15. The impugned order denied input service credit of Rs. 1,69,346/-on the ground that the invoices did not contain PAN based service tax registration number of the service provider or the name and address of consignee is not proper or the address mentioned is not registered with the service tax department. Accordingly to the appellants, it is only a procedural irregularity and that substantive benefit should not be denied on procedural lapses. Against this the learned DR vehemently argued that to claim benefit, the conditions granting such benefit has to be s....