TaxTMI 
TaxTMI 
2016 (7) TMI 598
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....holding registration for providing services under the category of Information Technology and Software Services. Appellant filed a refund application under Rule 5 of Cenvat Credit Rules, 2004 r/w Notification No.5/2006 CE(NT) dated 14-03-2006 for the period October, 2011 to December, 2011. During the course of providing services which were exported, they consumed various services in India, on which they claimed input service credit and applied for refund of Cenvat credit lying unutilised amounting to Rs. 27,59,762/-. The appellant was not issued a show cause notice. After granting a personal hearing the original authority sanctioned refund of Rs. 13,44,319/-. The refund of Rs. 14,15,443/- was disallowed. The appellant filed appeal before the....
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....vices. He submitted that the Commissioner (Appeals) has disallowed the refund mainly relying on the decision in Maruthi Suzuki Ltd case (supra). That the view taken in the said case was doubted and referred to larger Bench of Supreme court in Ramala Sahkari Chini Mills Ltd UP Vs CCE, Meerut-I 2016-TIOL-20-SC-CE.LB. It was held therein that the word include in the statutory definition of input is generally used to enlarge the meaning of the preceding words and it is by way of extension and not with restriction. That the decision rendered in Maruthi Suzuki case dealt with interpretation of inputs and not input services, and therefore not applicable. The credit availed on renting of immovable property services was partly disallowed. The am....
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....ining to the services listed in the table stated above. With regard to air travel agent service it is submitted that these services were used for booking air ticket for the employees to travel abroad to attend seminar and other meetings. The invoices are accompanied by other documents (e-mail communications) which evidence that the employee has travelled to attend seminar. Therefore, the input service credit on these services is eligible for refund. 8. Banking and Financial Services were availed for obtaining foreign currency for the employees travelling abroad. Business Support services were availed in respect of Xerox copies of documents taken for different purposes in carrying out the rendering of output services. Chartered Accountant....
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....n has been given for disallowing the service tax input pertaining to fit out rent which is also contained in the agreement for renting of the premises used for providing output service. The Tribunal in Megma Design Automation (I)Pvt.Ltd (supra) has allowed the credit availed on fit out rent. On perusal of the rent agreement, it is seen that the rent amount for fit out is shown separately. The list of fit outs include furniture, carpet, fire extinguishers etc. The bench raised a doubt whether fit out rent can be included in renting of immovable property services as these being movable property, the service would more correctly fall under the category of right to use tangible goods. On perusal of the agreement, I find that rent is to be pa....