TaxTMI 
TaxTMI 
2017 (1) TMI 1236
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....ed the refund of accumulated CENVAT credit 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 ....
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....s where refund has been denied on account of the fact that the said input services 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 ....
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.... denied when the availment of CENVAT credit has not been questioned. In support of this, he relied upon the decision in the case of CST vs. Convergys India Pvt. Ltd.: 2009 (16) S.T.R. 198 (Tri.-Del.) wherein it was held that without questioning availment of CENVAT 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.5/2....
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....P. Ltd.: 2008 (11) STR 266 (Tri.-Bang.) as affirmed by the Hon'ble Andhra Pradesh High Court in 2014 (33) STR 129 (AP) • Wills Processing Services (I) Pvt. Ltd. vs. CST, Mumbai-II: 2015 (38) STR 169 (Tri.-Mum) • TCS E-Serve Ltd. vs. UOI: 2015 (321) ELT 564 (Bom.) • CCE & C, Aurangabad v. Endurance Technology Pvt. Ltd.: 2015-TIOL-1371-HC-MUM-ST • CIT vs. Panipat Woollen & General Mills 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 Tradi....
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....and here it is pertinent to mention that definition of input servicesas contained in Rule 2(l) of CCR as it existed prior to 1.4.2011. 2(l) "input service" means any service,- (i) Used by the provider of taxable service for providing an output service, or (ii) Used by the manufacture, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal. And includes services used in relation to setting up, modernization, renovation or repairs 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, ....