2015 (10) TMI 1999

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....ary Services (BAS) taxable under Section 65 (105) (zzb) of the Finance Act, 1994. These services provided to overseas clients of GI satisfies the conditions prescribed under the Export Service Rules, 2005, and appellant avails benefit under Rule 5 of the Cenvat Credit Rules, 2004. Accordingly the appellant filed a refund claim for the relevant period under Notification No. 5/2006-CE (NT) dated 14.3.2006. The primary adjudicating authority denied the claim in regard to Event Management Services, Sponsorship Services and Works Contract Services. In appeal the Commissioner (appeals) allowed claim with regard to works contract and disallowed the others. Aggrieved appellant has preferred this appeal. 2. The dispute relates to Event Management....

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....efund claim. The appellant had failed to explain the essential nature of the input service as to how the said service, if absent would adversely affect the efficiency of output service. That appellants failed to specify the role of appellants in the sponsorship services. Merely stating that they sponsored certain events without substantiating that the same has nexus with the activities of output service is not sufficient to allow refund of the credit. 4.Heard both sides and perused the records carefully. At the outset it has to be stated that the disputed period is prior to 1.4.2011 when the definition of input services had a more wide ambit and included "activities relating to business". The judicial pronouncements analyzing the admissi....

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....ased from 24000 Million in 2009-10 to Rs. 46000 Million in 2013-14. That brand promotion becomes an essential expenditure and availing such services has helped the same. These figures throw light on the output services of the appellant. The impugned services have to be analyzed not only on the nature of services provided but also the nature of the assessee/company. The appellant being a Company which undertakes major sponsorship services the events sponsored and carried out also is of the like nature. During the disputed period the definition of input services was very wide and included almost all activities related to business. Further when there is no dispute that credit is admissible on these services and the same is permitted to be util....