2016 (8) TMI 990

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....   721156   i)Non Registration ii) No nexus Business Support Services- Rs. 1,010 Internet Telecommunication services-Rs 20,005 Management Maintenance or repair service - 39,194 Management Consultancy services - 39,194 Renting of Immovable property -6,27,084 Security agency services- 5,814 Telecommunication services- 16,766 2 PD/831-834 dated 30.07.2014   R-57/2009-10/271719 dated 20.07.2009   July 2008- Sep 2008   3,40,135/-   3,30,355/-   i)No registration (Rs 3,30,322/-) ii)No nexus BSS- Rs. 33/-   3 PD/831-834 dated 30.07.2014   AC/122/(Bel)/AAA/10-11 dated 29.04.2011   July 2010 to 22 Dec 2010   1,91,123/-   1,70,515/-   i)Services consumed in SEZ and refund of tax  Management, maintenance or repair services -Rs 21,033/- Security agency services-Rs 33,918/- Telecommunication services- Rs. 1,12,834/- ii)Invoices not in name (Rs 2,730/-) 4 PD/831-834 dated 30.07.2014   R-123/AAA/10-11 dated 16.11.2011   Oct 2010-Dec 2010   10,77,276/- &nbsp....

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.... (a)  The Cenvat credit  in respect of inputs was availed before obtaining Service Tax registration. (b)  Following  Services does not qualify  as inputs services  and therefore same have no nexus  with output service exported. (i) Business Support Service. (ii) Internet Commissioner Service,(iii) Management Maintenance and Repair Service, (iv) Management Consultancy Service, (v) Renting of immovable  Property Service, (vi) Security Agency Service, (vii)  Telecommunication Service (viii) Air Travel Agency Service, (ix) Club and Association Service, (x) General Insurance Service, (xi) Mandap Keeper Service, (xii) Rent a Cab Service, (xiii) Storage and warehouse Service, (xiv) Cleaning Activity Service. (c)   The services consumed in the SEZ which are exempted  from the payment of  service tax, it is provided in relation  to the authorized operation in SEZ. (d)  Some of the refund claim  are time barred as the same were filed  beyond the period of one year from the date of exports. (e)  The appellant have not submitted  original documents in support of their refund claim. ....

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....vt. Ltd. vs. Commissioner of Central Excise, Chennai 2011-TIOL-1239-CESTAT-MAD]  (o)  CCE vs Bell Ceramics 2012 (25) STR 428] (p)  C. J. Gelatine Products Ltd. vs. Commissioner of Central Excise, Bhopal i - 2012 (25) S.T.R1o9 (Tri. Del.)] (q)  Utopia India Pvt Ltd Vs. Commissioner of Service tax, Bangalore - 2011(23) S.T.R. 25 (Tri.- Bang.), (r)  Commissioner of C. Ex. & Cus., Guntur Vs Hindustan Coca-Cola Beverages Pvt Ltd [2010(18) STR 500(Tri. Bang)] (s)  Semco Electric  Pvt Ltd Vs. CCE, Pune[2012(276) ELT 94(Tri. Mum)] (u)  Sidel India Ltd Vs. Commissioner of  Central Excise, Pune[2010(18) STR 273(Tri. Mum)]  (v)  Commissioner of  Central Excise, (LTU), Chennai Vs. Turbo Energy Ltd[2010-TIOL-1310-CESTAT-MAD] (w)  CCE, Chennai Vs. Sundaram Clayton Ltd[2010-TIOL-1075-CESTAT] 3.2   He submits that Adjudicating authority  though the matter was of refund  while passing adjudication order  directed  reversal of Cenvat credit  without giving  any findings on the same.  He submits that  there should be independent proceedings for disallowance of ....

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....ited by the Ld. Counsel.  According to which, for want of registration, refund under Rule 5 cannot be denied. 6.1  As regard the admissibility of the input service and nexus thereof  with the export services, I find that  first of all the adjudicating authority  in the matter of refund claim  filed by the appellant,  the issue of admissibility of  Cenvat credit could not have raised as for denial of cenvat credit independent  proceedings is required, such as  issuance of show cause notice, proposal or denial of cenvat credit  on cogent  reason that why the Cenvat credit  should not be  denied and only after adjudication  of such show cause notice  it can be decided whether the  services on which credit  was taken are admissible  input service or otherwise.  It is observed that  adjudicating authority has not carried out such exercise and straight away  held in the proceedings of refund matter  that the various  input services are not admissible.  Accordingly Cenvat credit  was denied.  This is completely illegal  and incorrect on the part of....

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.... Cus., Guntur Vs Hindustan Coca-Cola Beverages Pvt Ltd [2010(18) STR 500(Tri. Bang)] Telecommunication Services (i) Semco Electric  Pvt Ltd Vs. CCE, Pune[2012(276) ELT 94(Tri. Mum)] (ii) Sidel India Ltd Vs. Commissioner of  Central Excise, Pune[2010(18) STR 273(Tri. Mum)] General Insurance Services/Insurance Auxiliary Services. (i) Accenture Services Pvt Ltd Vs. CST[2015(40) STR 719] (ii) Commissioner of  Central Excise, (LTU), Chennai Vs. Turbo Energy Ltd[2010-TIOL-1310-CESTAT-MAD] (iii) CCE, Chennai Vs. Sundaram Clayton Ltd[2010-TIOL-1075-CESTAT] From the above judgments in respect to individual services, it has been settled that all the services are  input service and Cenvat credit  is admissible.  I find that the appellant are engaged in the providing  output service under the category  of Business Auxiliary Service and exports thereof.  All the services were received  and used by the appellant.  It is not the case of the Revenue  that this services were used by any other person  other than the appellant.  It is not established that the various services we....