TaxTMI 
TaxTMI 
2015 (10) TMI 577
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.... technology services, management consultancy etc and are primarily engaged in exporting their services. The appellants filed refund claim of service tax paid on various input services used for providing output services pertaining to the period October, 2010 to December, 2010 under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No. 5/2006-CE (NT) dated 14.03.2006. 2. The Adjudicating Authority allowed the refund claim in part against which the appellant filed appeal. The Commissioner (Appeals) allowed refund for some services but upheld rejection of part of refund claim on the ground that invoices do not have complete address, invoice not having PAN based registration number, and service is not eligible as input service to claim....
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....contain complete address of the appellant, the authorities below have rejected the claim. Remaining invoices contain the city name in which the premises of the appellant is situated. In addition, the appellants produced the Chartered Account Certificate. The learned counsel relied on Circular No. 120/01/2010-ST dated 19.01.2010 and submitted that it has been clarified in this circular that in the case of incomplete invoices the department should take liberal approach in view of judicial pronouncements by Courts. The learned counsel submitted that issuing of invoice is within the control of service provider upon which the assessee/service recipient has no control and that the assessee cannot be punished for not issuing the invoice properly. ....
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....case that these input services/invoices have not been properly accounted. The allegation is that invoices are incomplete for want of complete address of the appellant and absence of PAN based registration number. The invoices show the name of the appellant, and the city in which the appellant's premises exist. The full address is not shown. So also the invoices contain the service tax registration number of the service provider. But, the PAN based registration number is not given. Rule 9 (1) of the CENVAT Credit Rules, 2004 speaks about documents on the basis of which credit can be availed. Rule 4A of Service Tax Rules state as to what are the details to be shown in the invoices by the service provider. Further, the proviso to Rule 9 (2....
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....ite Element Analysis (FEA) services, maintenance of Gym Equipment Services, Medical Services, Renting of Speakers, Mike etc, Hotel expenses & Banquet Charges, Conference charges, cleaning services with outside catering and professional services. It is submitted that rent-a-cab services were availed for transportation of staff/employees. The credit is denied on the ground that these services were also used by employees to visit clients, to go to airports, and that therefore, these services do not have nexus with the output services. The credit on courier services is denied for the reason that these services are utilized for local correspondence and not used in connection with export of services. Credit on guest houses services was denied tho....
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....ervices. Conference charges were denied on the ground that they have no nexus with the output services. 8. The ground for denial of credit as seen from the above discussion is that these services did not qualify as input services under Rule 2 (l) of CENVAT Credit Rules, 2004. The definition of input service, as it stood during the relevant period was very wide as words 'activities relating to business' was contained in the inclusive part of the definition. The leading judgments inCoca Cola India (P) Ltd. Vs. CCE Pune III 2009 (15) STR 657 (Bom) and CCE, Nagpur Vs. Ultratech Cement Ltd. 2010 (20) STR 577 (Bom) have settled the interpretational issues in this regard. The series of judicial pronouncements that followed has....