TaxTMI 
TaxTMI 
2016 (5) TMI 1053
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....he dispute between the parties. The Justification for grant of CENVAT credit on each such input services are as under:- (1) Air Travel Agency Service (ATA) It is submitted that Air Travel Agency Service was availed for providing Business Support Service. The Business Support Service is explained to comprise receipt of the medical input data and process the same by the appellant so as to provide database which is output for medical diagnosis and follow-up of medical treatment. Therefore, that CENVAT credit of service tax paid on such count is admissible credit of service tax paid. (2) Clearing House Agency Service (CHA) Service of Clearing House Agency Service is availed in order to clear input data consignments came from abroad. That has a direct nexus to the Business Support Service provided by the appellant. (3) Facility Services It is explained that such service is availed to keep the working group refreshed with the provision of refreshment, which is integrally connected to the provision of output service, developing efficiency of the staff and following the rationale of Boards Circular No.120/01/ 2010-ST, dated 09.01.2010, CENVAT credit of service tax paid is admissib....
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....issible on such count following the Boards Circular No. 120/01/2010-ST, dated 09.01.2010. (16) Telephone Operators Service (TO) Input credit on such service is not pressed. (17) Common Parking Operators Service (MMR) Service tax has suffered to avail the parking area, service which is an immovable property. This being also integrally connected with the output service, CENVAT credit is admissible. (18) Landscaping Service (LS) Appellant does not press claim of CENVAT on such count. (19) Renting of Immovable Property (ROI) Appellant says that part of the canteen premises has been taken on rent and that has suffered service tax since canteen is essential for the purpose of the welfare of the employees. Therefore CENVAT credit of the service tax paid aon rental is admissible. (20) Legal Consultancy Service (LCS) This service being integrally connected with the output service provided to reduce litigation, that is covered by the input service definition. (21) Works Contract Service (CCS) This service comprises availing of interior designing service for the office premises. Therefore CENVAT credit on such service is admissible considering the peculiar nature of the ser....
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....36,534/- 56,850/- 7. 328/2013(MST)dt. 28.11.13 111/2013(R) dt. 30.09.13 Unit-II Jan-13 to Mar-13 34,24,386/- 45,787/- 8. 329/2013(MST) dt. 28.11.13 112/2013(R) dt. 30.09.13 Oct-12 to Dec-12 53,52,080/- 5,35,856/- 9. 330/2013(MST) dt. 28.11.13 113/2013(R) dt. 30.09.13 Unit-I Jan-13 to Mar-13 57,66,043/- 63,358/- 10. 06/2014(MST) dt. 20.1.14 159/2013(R) dt. 27.12.13 Denovo Order Unit- Aug-06 to Feb-08 & Oct-08 to Sep-11 24,59,773/- 12,71,388/- 11. 78/2014(MST) dt. 21.05.14 09/2014(R) dt. 28.04.14 Unit-I Apr-13 to Jun-13 52,86,396/- 84,673/- 12. 79/2014(MST) dt. 21.05.14 11/2014(R) dt. 28.04.14 Unit-I July-13 to Sep-13 43,86,592/- 51,790/- 13. 80/2014(MST) dt. 21.05.14 10/2014(R) dt. 28.04.14 Unit-II Apr-13 to Jun-13 9,90,675/- 89,699/- 14. 81/2014(MST) dt. 21.05.14 12/2014(R)dt. 28.04.14 Unit-II July-13 to Sep-13 6,28,710/- 83,720/- 15. 193/2014(MST) dt. 26.09.14 61/2014(R) dt.26.08.14 Unit-I Oct-13 to Dec-13 39,02,867/- 79,370/- 16. 194/2014(MST) dt. 26.09.14 62/2014(R) dt.26.08.14 Unit-II Oct-13 to Dec-13 7,66,406/- 2,36,976/- 17. 19/2015(STA-I)(ST-I)dt. 27.05.15 09/2015(R) dt.07.05.15 Unit-I Jan-14 ....
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....of reconciliation he dismissed the plea of the appellant. (ii) Learned Commissioner (Appeals) has not at all examined what was the issue before him in Appeal No.22/2013 before him but has abruptly come to the conclusion on a different premise holding inadmissibility of certain input credit. Therefore, the matter is remanded to him to re-examine the controversy before him as emanated from the Order-in-Original and upon hearing the appellant shall pass appropriate order. 4. Appeal No. ST/42116/2015 (Order-in-Original No.37/2013(R), dated 15/05/2013) (i) In this case, the adjudicating authority disallowed the CENVAT claim of Clearing & Forwarding Agency Services and Membership Fees. That resulted in reduction of Refund of Rs. 29,834/-. (ii) Appellant says that it being an importer of service and also as an exporter of service, use of service to Clearing & Forwarding Agents cannot be ruled out. But the authority has not examined any evidence to reach to a conclusion whether such services were used. Considering the necessity of Carrying & Forwarding Agency Service, in the course of import and export, the appeal is allowed on this count disallowing CENVAT credit on Members....
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....ng authority noticed that the same relates to supply of foods and ineligible tangible goods. He did not examine this aspect thoroughly for which he himself was under confusion without specifying the amount of credit allocable to this service and evidence if any before him. However, considering that remanding back the matter for a small amount of credit shall serve no useful purpose but shall result in waste of time and public money, the appeal on such count is allowed. (iii) The next disallowance is that the invoice of the appellant carried the name of DLF Utilities Limited, which had defective address. It is relevant for the law that if the service has been utilized, the authority should cause enquiry as to the genuineness of the service provider and allow the same provided the tax paid by appellant had gone into the treasury. Therefore, it is left to the authority to enquire who was the service provider in respect of credit of Rs. 38,811/- and result of the enquiry confronted to the appellant for rebuttal. Upon hearing the appellant, appropriate order shall be passed. 7. Appeal No. ST/42119/2015 (Order-in-Original No.111/2013(R), dated 30.9.2013) (i) The learned adjud....
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.... he should examine the relevancy of the services and its nexus as well as integral connection to the output service and hearing the appellant shall pass appropriate order. (iv) The third dispute is on finding defective invoices. But the appellant says that the authority has not at all examined any aspect thereof. The disallowance being limited to Rs. 444/- on two counts as per paragraph 10(b) and (c) of the Order-in-Original, the authority shall grant opportunity to the appellant to rectify the defect and pass appropriate order upon hearing the appellant. 10. Appeal No. ST/42122/2015 (Order-in-Original No.159/2013(R), dated 27.12.2013) (i) Learned adjudicating authority has not at all examined the justification for disallowance of CENVAT credit on the respective services he has depicted in paragraph 7 of his order. He referred para 3 of his order and simply reached to the conclusion that there is no need of allowance of CENVAT credit on the respective services. In absence of any examination by the adjudicating authority it is premature to pass any order as to justification for eligibility thereof. Therefore, learned adjudicating authority shall rehear the appellant on ....
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....(R), dated 28.4.2014) (i) In this appeal, the challenge is against disallowance of CENVAT credit on CHA service, common area / parking charges and supply of food and tangible goods. (ii) So far as CHA service is concerned, appellant is entitled to credit for the reasoning given herein before in the preceding paragraph. So far as other claims of CENVAT credit are concerned, for no description and examination of evidence and application of law, those items shall receive scrutiny of the adjudicating authority for passing reasoned and speaking order granting fair opportunity of hearing to the appellant. It may be stated that the disallowance have resulted in denial of CENVAT credit of Rs. 89,699/- in para 11 of the adjudication order. 14. Appeal No. ST/42126/2015 (Order-in-Original No.12/2014(R), dated 28.4.2014) (i) This appeal has given rise to disallowance of CENVAT credit of CHA service, common area / parking charges and supply of food and tangible goods. (ii) For the reasons stated herein above, appellant is entitled to the claim of CENVAT credit on CHA service. The other CENVAT credit claim shall receive scrutiny of adjudicating authority for no reasoning st....
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....ated 7.5.2015) (i) This appeal is against the CENVAT credit on air travel agent service, CHA service, maintenance and repair service (gardening), business auxiliary service, legal consultancy service. The disallowance was to the tune of Rs. 1,47,290/-. (ii) Appellant is entitled to CENVAT credit on air travel agent service, CHA service as well as legal consultancy service for the reason herein before stated. There shall be no allowance of CENVAT credit on maintenance and repair service (gardening) which is also dealt herein before. So far as business auxiliary service is concerned, for no reasoning stated, learned adjudicating authority shall scrutinise the same and hearing the pleading of the appellant shall pass appropriate order in accordance with law. 18. Appeal No. ST/42130/2015 (Order-in-Original No.10/2015(R), dated 7.5.2015) (i) This appeal involves disallowance of CENVAT credit of Rs. 1,47,290/- and that relates to air travel agent service, CHA service, maintenance and repair service (gardening), business auxiliary service and legal consultancy service. (ii) Appellant is entitled to CENVAT credit on air travel agent service, CHA service as well as le....