2016 (7) TMI 725

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.... various input services and service tax was paid. The CENVAT credit on such input services having accumulated, the appellant filed refund claim under Rule 5 of CENVAT Credit Rules, 2004 (CCR, 2004) read with Notification No.27/2012-CE-NT dt. 18/06/2012. The adjudicating authority allowed refund in regard to some services and denied refund with regard to certain services on the ground that such services do not have nexus with the output service. Though the appellant filed appeal before the Commissioner(Appeals), the order passed by original authority was upheld. Hence the present appeal. 3. The details of the input services rejected as submitted by the consultant for appellant is as under:- i. In appeal No.ST/27855/2013 ....

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....40 iv. In appeal No.ST/28066/2013 Sl. No. Nature of service Reason for rejection Amount 1. Club Membership services No nexus with output services 465 2. Renting of immovable property. Common area maintenance charges -do- 26,966 3. Visa charges -do- 1,371 4.  The learned consultant Shri V.S. Sudhir explained that the original authority had allowed refund of credit availed on renting of the premises. As per the rent agreement, apart from the rent the appellant is obliged to pay common area maintenance charges also. The service tax was paid inclusive of charges for common area maintenance. He submitted that this is part and parcel of the renting of premises from where the output servic....

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....cessary to increase the efficiency of the employees. Countering these submissions, the learned AR submitted that such services are for personal consumption of employee and that these services fall under the exclusion part of the definition of 'input service'. The contention of the AR is not without merit. It is true that club membership services fall in the exclusion part of the definition of input service. Therefore I hold that appellant is not eligible for refund of credit/service tax paid on these services. 9. Visa charges was explained by the learned counsel for appellant to be service tax paid on services consumed for visa interview of employees to go abroad. The services were availed from M/s. OSI Consulting Services. I do ....