TaxTMI 
TaxTMI 
2017 (1) TMI 1236
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....in respect of certain input services and rejected the refund with regard to certain other services. Aggrieved by rejection of refund claim by the learned Commissioner (A) vide impugned order, assessee has come in appeal before this Tribunal. The input services on which refund has been allowed, the Revenue has also filed three appeals challenging the grant of refund with regard to few services. In these six appeals, three appeals are filed by the Revenue and three appeals are filed by the assessee. Since the issue is identical in all these six appeals, therefore they are being disposed of by this common order. 2. Briefly the facts of the case are that the assessee is registered with the software technology park of India and is a 100% Export....
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....vices does not affect the quality and efficiency of the provision of service exported. Input service Allowed/disallowed Reason Renting of immovable property services (car Parking and Cafeteria) Allowed Subject to verification of cost incidence or of invoices Insurance Auxiliary Services (General Insurance) Outdoor Catering Rent-a-cab Cleaning Activity Services Management, Maintenance or Repair Services (Premises Tour Operator Services Air Travel Agency Clearing and Forwarding Agency Commercial Coaching and Training services Courier Services Management or Business Con....
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....T credit, the eligibility of rebate/refund cannot be denied and that there cannot be two different yardsticks one for permitting credit and the other for eligibility for granting refund. He further submitted that CBEC vide its Circular No.120/1/2010-ST dated 19.1.2010 clarified that the condition of nexus should be read legally and in a harmonious manner consistent with the intent to provide refund to exporters, and the said intention was further reflected in the Notification No.5/2006. In support of his submissions, he relied upon the following decisions which cover all the input services on which the refund has been denied. * State of Punjab vs. British India Corporation Ltd.: AIR 1963-SC-1459 * ARM Embedded Technologies P....
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....ls Co. Ltd.: 1976 (103) ITR 66 (SC) * CIT v. Dhanrajgirji Raja Narasingirji [1976] 91 ITR 544 (SC) * State v. Parmeshwaran Subramani: 2009 (242) ELT 162 (SC) * B. Premanand v. Mohan Koikal (2011) 4 SCC 266 * Logic India Trading Co. v. CC, Cohin: 2016 (337) ELT 65 (Tri.-Bang.) * CC & CE, Tirupati v. Panyam Cements & Minerals Industries Ltd.: 2016 (331) ELT 206 (AP) * Manhattan Associates (India) Development Centre Pvt. Ltd. vs. CST, Bangalore: 2016-TIOL-3083-CESTAT-BANG. 5. The Revenue has filed three appeals against the impugned order passed by the Commissioner (A) alleging that the impugned order is not legal and proper to the extent that the assessee has availed CENVAT credit on renting of immovable pr....
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....of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement of sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 6.1 The Hon'ble Bombay High Court in the case of CCE Vs. Ultratech Cement Ltd.: 2010 (260) ELT 369 (Bom.) has observed as under: "29. The expression activities in relation to business in the definition of input service postulates acti....