2016 (7) TMI 155

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellants were not in a position to utilise the credit of service tax taken on inputs / input service used in providing output services. A show cause notice was issued proposing to reject the refund claim. After due process of law, the Original authority sanctioned part of the refund claim and disallowed the refund on some input services. The appellants carried the issue in appeal and vide the order impugned herein the Commissioner (Appeals) denied refund disallowing the credit on some input services, observing that the input services do not have nexus with output services. That in some of the documents, the registration number of the service provider was not mentioned and with regard to these documents the Commissioner (Appeals) directed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent, Maintenance or repair service 31,916 Labour charges for shifting of equipment Management, Maintenance or repair service 29,289 Rent a cab for employees Rent-a-cab service 3. He explained that the services for interior decoration of office/works contract/management or business consultant service were availed by the appellant for setting up their new office premises from where the services are being provided now. That, the appellant had incurred Design and Project Management fee for setting up their new office premises and also services of interior decorator and architect. That these services are specifically covered under the definition of input service as services used in relation to setting up, modernisation renovation or repai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....envat credit/refund. The learned counsel relied upon the judgment laid in Utopia India P.Ltd Vs CST Banglaore 2011(23) S.T.R 25(Tri-Ban) and M/s Semco Electric Pvt.Ltd. Vs CCE 2011- TIOL-965-CESTAT-Mum. 4. Against this, the learned AR Shri Vikram Khoushik reiterated the findings in the impugned order. He submitted that the authorities below have rightly disallowed credit /refund. 5. I have heard both sides. The refund has been denied mainly on the ground that the input services do not have a nexus with output services. In the impugned order, the Commissioner (Appeals) has observed that non-receipt of these services is not going to make any difference to the production of final product/output services and relied on the judgment laid in Mar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts, I am of the opinion that the objection raised by Revenue is of no substance. In Coco Cola India Pvt.Ltd Vs CCE Pune III-2009(242)ELT-168(Bom), CCE Vs HCL Technologies 2015(37) STR-716-(Allahabad) and Computer Sciences Corp. India Pvt.Ltd.Vs CCE and ST Noida, 2015  TIOL-2123, CESTAT   Del, it has been held that almost all the services listed in the above table are eligible for refund /credit. 7. In M/s Convergys India(P)Ltd 2009-TIOL-888-Cestat.Delhi it was held that there cannot be two separate yardsticks, one for permitting credit and the other for eligibility of granting rebate. In the present case, the credit availed has not been objected by the department. The refund is rejected stating that the services do not quali....