2016 (10) TMI 485

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.... same, we take up all these appeals together for disposal. The respondents are registered with the Department for service tax purposes. They have filed refund claims under Rule 5 of Cenvat Credit Rules, 2004 readwith Notification No. 5/2006-CE (NT) dated 14/3/2006. The Original Authority examined these claims and partially allowed the same disallowing the claim in respect of certain input services and on certain documents as they have not satisfied the conditions prescribed under Cenvat Credit Rules, 2004. On appeal the learned Commissioner (Appeals) allowed the respondent's appeal for sanction of remaining amount of the claims. Aggrieved by these orders, the Revenue is in appeal. 2. We have heard both the sides and examined the appe....

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....g an output service and further in the inclusion clause various specific services used by the output service provider. The admitted facts are that the respondent did avail these various input services and discharged service tax on them. The dispute is eligibility of such credit for the purpose of refund under Rule 5. First of all, we note that the eligibility of certain input services for credit purposes is being disputed and denied by the Original Authority during the course of processing the refund claim under Rule 5. The correct course of action would be to decide the eligibility of various input services for credit and thereafter in the refund proceeding decide the correctness of the claim in terms of the provisions of Rule 5 readwith t....

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.... IT enabled services by the respondents. We also note that Board vide its circular dated 19/1/10 clarified that there cannot be two yard sticks, one for availing credit and another for granting refunds. One way to interpret the eligibility of credit is to check whether the absence of such input services would adversely impact the quality and efficiency of the exported service. If the answer is in affirmative the input service should be held as eligible for credit. On perusal of the impugned orders, we find learned Commissioner (Appeals) examined each one of the input services and recorded his finding about their eligibility. We find in the grounds of appeal, the Revenue contended that services like outdoor catering, Mandap Keeper, interior ....