TaxTMI 
TaxTMI 
2016 (5) TMI 1053
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....ding output service that shall resolve the 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 09.01.2....
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....provided to the employees working in the software sector of the appellant and CENVAT credit is admissible 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....
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....15.05.13 Unit-I July-12 to Sep-12 46,71,999/- 29,834/- 5. 197/2013(MST) dt. 30.5.13 38/2013(R) dt. 16.05.13 Unit-I Apr-12 to Jun-12 47,91,871/- 39,063/- 6. 327/2013(MST)dt. 28.11.13 110/2013(R) dt. 30.09.13 Unit-II Oct-12 to Dec-12 49,36,534/- 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/....
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....6/11/2012) (i) In this case, learned adjudicating authority examined the refund claim of the appellant and found that the claim was not in accordance with foreign exchange realisation. Therefore, in para 13 of his order, he notices that there was a discrepancy between the export turnover in the accounts and ST-3 returns. Considering this aspect, he disallowed refund claim to the extent of Rs. 63,494/- and discarded the plea of accrual basis of accounting and in absence 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 F....
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....vice, air travel agency service, management, maintenance or repair service are not eligible to get CENVAT credit for which he disallowed CENVAT credit of Rs. 22,065/- and reduced refund of the claimed credit. It may be stated that the decision to allow CENVAT credit on clearing and forwarding agency service as well as air travel agency service has been made in the preceding paragraph for which those two services are eligible to get CENVAT credit. (ii) So far as management, maintenance or repair service is concerned, the adjudicating 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 ....
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....T credit in this case relates to insurance auxiliary service (motor car), management, maintenance or repair service (motor car), business auxiliary service (purchase of tools and membership fees) or air travel agency service. (ii) So far as air travel agency service is concerned, it may be stated that this dispute has been resolved in the preceding paragraphs for which appeal on that count is allowed. (iii) So far as other services, as mentioned above, are concerned, the authority has not at all examined as to relevancy and evidence thereof to declare that ineligible input. Therefore, 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....
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....ch disallowance was to the tune of Rs. 51,790/-. (ii) Considering the similar grievance of the appellant, those items are already dealt in the preceding paragraphs which are to be looked into by the adjudicating authority. However, the appellant shall be entitled to get the credit on air travel agent service and customs house agent service and not entitled to the credit of maintenance and repair service (gardening) business auxiliary service (membership fee). The remaining service i.e. insurance auxiliary service shall receive scrutiny of the adjudicating authority to pass appropriate order. 13. Appeal No. ST/42125/2015 (Order-in-Original No.10/2014(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 autho....
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....s. 2,36,976/- on account of service tax paid on CHA service, parking charges, supply of foods and tangible goods and interior decoration service, civil work. It may be stated that so far as CHA service is concerned, appellant shall be entitled to the credit thereon for the reasons herein before stated. So far as other services are concerned, it would be necessary for the adjudicating authority to say the reason for his disallowance since the order is cryptic and unreasoned. Therefore, appellant is entitled to reasonable opportunity of hearing and considering the appellants pleading as well as evidence, the authority shall pass order in the re-adjudication proceeding. 17. Appeal No. ST/42129/2015 (Order-in-Original No.9/2015(R), dated 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 all....