TaxTMI 
TaxTMI 
2016 (9) TMI 686
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the CENVAT Credit Rules, 2004 read with Notification No. 5/2006 CE (NT) dated 14.03.2006. After adjudication vide Order-in-Original dated 22.03.2012 the adjudicating authority granted refund for Rs. 15,68,941/-. The amount of Rs. 4,14,592/- was rejected on the ground that the input services had no nexus with the output services exported. Further, the refund amount was reduced proportionately by Rs. 1,08,417/- on the basis of DTA services provided by the appellant. In appeal the Commissioner (Appeals) upheld the same. The appellants have thus come before the Tribunal. 2. The details of services of which refund was rejected is as shown below: Description of service received by DESIS Amount (INR) Air travel agent's service 42,781 Manage....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or cafeteria I do not find any reason to disallow the maintenance charges for the cafeteria. 4. The appellants have availed credit of service tax paid on training programmes which is evident from the invoices. The other services are Chartered Accountant service which was availed for human capital audit. All these services such as, Management Maintenance and Repair services, Chartered Accountant service, Commercial Training or Coaching services are included in the inclusive part of the definition. Therefore rejection of refund stating that these services do not qualify as input service and are ineligible for credit is not justified. Management consultancy services were availed by appellant for the purpose of complying with statutory and leg....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; = 6071093 * (574293757/613978792) = Rs. 5,678,683/- 3. Amount of refund of input service tax credit is Rs. 19,83,533/- (unutilized credit or refund eligible as per Rule 5 whichever is lower) Thus, as per the formula the total credit taken (E) has to be applied to compute the refund credit. The original authority first held on merits that appellant is not eligible for Rs. 3,06,175/-. This amount was deducted from the total claim of refund (Rs. 19,83....