TaxTMI 
TaxTMI 
2016 (10) TMI 135
X X X X Extracts X X X X
X X X X Extracts X X X X
....l these appeals are filed by the Revenue against the Orders-in-Appeal No. 107 to 118 & 118(A)/BPS/MUM/2013 dated 26.03.2013 & 166 to 169/BPS/MUM/2013 dated 18.04.2013 passed by the Commissioner of Central Excise & Service Tax (Appeals), Mumbai-I. As also Orders-in-Original No. AC/R-34/DIV.V/DPS/09-10 dated 25.05.2010, AC/135/DIV.V/DPS/09-10 dated 21.01.2010, AC/R-141/DIV.V/DPS/09-10 dated 28.01.2010, ST/DIV.V/R-110/AAA/10-11 dated 29.10.2010, ST/DIV.V/R-114/AAA/10-11 dated 12.11.2010, ST/DIV.V/R-157/AAA/10-11 dated 19.01.2011, ST/DIV.V/R-161/AAA/10-11 dated 21.02.2011, ST/DIV.V/R-32/AAA/10-11 dated 15.06.2011, ST/DIV.V/R-94/AAA/10-11 dated 14.09.2011, ST/DIV.V/R-130/AAA/10-11 dated 28.12.2011, ST/DIV.V/R-129/AAA/10-11 dated 28.12.2011, ST/D....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce by the authority. 4. Learned Departmental Representative would submit that the view taken by the learned Commissioner (Appeals) is contrary to the explicit provisions of the CENVAT Credit Rules, 2004. He would submit that the input service on which CENVAT credit was availed has no nexus with the output services. As an example he would submit that the CENVAT credit availed on technical and analysis services, public services which are not having any direct nexus with the output service exported. Hence, the impugned order needs to be set aside. It is his further submission that the refund is permissible in respect of services actually used for the export of goods/services and which would mean that there has to be direct and immediate nex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d by the Revenue whether the respondent-assessee is correct in claiming the refund of the Service Tax paid on various input services which are utilized by them for rendering output services that are exported or whether these services are not integrally connected with the respondent-assessee as claimed by the Revenue. 8. The respondent-assessee is an exporter of services under the category of "Business Auxiliary Services" is not disputed. The respondent has his business premises at Vikhroli and registered with authorities as such for providing "Business Auxiliary Services". The appellant has claimed the refund of the Service Tax paid on the following input services used by them in their business premises. Category Usage Service T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng etc. 2,38,617 Event Management Services For entertainment of employees 89,915 Excise Excise duty paid 7,891 General Insurance Services Maintenance/Insurance of Asset & premises 89,162 For staff insurance 24,87,851 Information Technology Software Services Representation of instructions, data sound or image of a computer or an automatic data processing machine or any other device or equipment 9,98,922/- Insurance Auxiliary Services Maintenance/insurance of asset & premises 9,497 Interior Decorators Services Consultancy or Technical Assistance relation to planning, designing of spaces etc. 5,134 Internet Telecommunication Services Internet/Telephone purpose 72....
X X X X Extracts X X X X
X X X X Extracts X X X X
....shoot for business meeting and interview 16,609 Total 2,85,99,994 It can be seen from the above reproduced category of input services, these services are in relation to the business activity undertaken by the respondent-assessee which cannot be disputed, as casual perusal of the services on which CENVAT credit was availed and for the purpose of which have been utilised as mentioned in the Order-in-Original would clearly indicate that these services were in relation to the business activity of the respondent-assessee. In our view, the first appellate authority has come to a correct conclusion that respondent-assessee is eligible to CENVAT credit and claim of the refund claim needs to be allowed. The claim of R....
X X X X Extracts X X X X
X X X X Extracts X X X X
....moval. Thus, the definition of input service not only covers services, which fall in the substantial part, but also covers services, which are covered under the inclusive part of the definition. Applying the above said ratio, we find that in the case in hand, the first appellate authority was correct in allowing the refund claims on inputs services as they are utilized for activity of the business. We find that Hon'ble High Court has been even considered the judgment of the Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. Vs. Commissioner 2009 (240) ELT 641 (S.C.) and came to a conclusion, in paragraph no. 34 which we respectfully reproduce. "34. Therefore, the definition of input service read as a ....