TaxTMI 
TaxTMI 
2016 (11) TMI 1352
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....istered with the Department under the taxable category of Scientific or Technical Consultancy Services . The appellant exported the service without payment of service tax, and availed various input services for providing the output services. They filed refund claim for the accumulated service tax paid for input services. The original authority and Commissioner (Appeals) rejected some part of refund claim. Hence these appeals. The details of the period involved, the amount of refund rejected by Commissioner (Appeals) and the input services involved are shown below as tabulated by the appellant. Appeal No. ST/25637/2013 ST/26597/2013 ST/27732/2013 ST/28424/2013 Period Involved April, 2011 to September, 2....
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....ier services c) Fleet Rent a cab management service d) Technical testing & Analysis e) Management Consultancy f) Manpower supply g) Technical inspection & certification h) Telecommunication services 2. On behalf of the appellant, the Ld. Counsel Shri. G. Prahlad submitted that in these four appeals, the authorities below have rejected refund claim stating that the input services do not have nexus with output services. Further, that in appeal ST/25637/2013 and appeal ST/27732/2013, the appellants were not issued the Show Cause Notice proposing reasons for rejection. He contended that the appellant has been deprived opportunity to put forward proper defence and it amounts to violation of the principles of natural justice.....
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....oading and unloading charges are in relation to transportation inputs and other capital goods from customs authorities to Appellant s premises Sundaram Clayton Ltd. Vs. Commissioner of C. Ex., Chennai-II-2016 (42) S.T.R.. 741 (Tri.- Chennai) 2. MMR service These services are used for regular wear and tear of machinery Xilinx India technology services Pvt Ltd Vs. CCE & ST, Hyd-IV-2016-TIOL-2087-CESTAT-HYD KPMG Vs. Commissioner of Central Excise, New Delhi-2014 (33) S.T.R. 96 (Tri. Del.) 3. Management consultancy services These services are used in relation to business processes and operations Xilinx India technology services Pvt. Ltd Vs. CCE & ST, Hyd-IV-2016-TIOL-2087-CESTAT-HYD 4. Manpower recruitment....
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....p;Chennai) 9. Technical testing and analysis These services are utilized to ensure that the research activity carried out by the Appellant meets specified standards and delivers the required result. Semco Electri Pvt. Ltd. Vs. CCE, Pune -2013 (30) STR 572 (Tri-Mum) 10. Technical inspection & certification These services are utilized to ensure that the research activity carried out by the Appellant meets specified standards and delivers the required result. Semco Electric Pvt. Ltd. Vs. CCE, Pune-2013 (30) SR 572 (Tri-Mum) 11. ETP Operation & maintenance/ Effluent treatment charges The effluent generated in the process of delivering the output service is required to be treated and discharged as per the norms p....
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....able property To render services, the Appellant requires premises from where their resources operate. Commissioner of Central Excise, Bangalore Vs. Utopia India Pvt Ltd-2012 (26) S.T.R. 577 (Tri-Bang) 5. The appellant has claimed refund of credit of service tax paid on Rent-a cab services. The appellant has changed the nomenclature of the services from Rent-a-cab service to Fleet Management Services. Such change of name will not make the appellant eligible for credit because the services are used after 01.04.2011. The definition of input services expressly excludes Rent-a cab service and the appellant has not adduced evidence to prove that how they are eligible for credit on such service. Therefore the claim of credit in respect of....