TaxTMI 
TaxTMI 
2017 (2) TMI 97
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....Credit Rules (CCR), 2004 in respect of various input services on the ground of lack of nexus. Since in all these 11 appeals, the issues are almost identical, therefore all the 11 appeals are being disposed of by this present common order. Appeal No. OIA No. Period Involved Amount Services Involved E/20881/2014 No.664-665/2013 Apr. - June 2011 Rs.2,96,121/- Management, Maintenance and Repair (MMR); Manpower Recruitment or Supply Agency; Renting of immovable property security service E/20882/2014 No.664-665/2013 July Sep. 2011 Rs.10,23,820/- -do- E/21624/2014 No.354/2012 Oct. Dec. 2011 Rs.2,63,504/- MMR; Manpower Recruitment or Supply Agency; Renting of immovable property; technical ....
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....y rejected the refund of accumulated CENVAT credit on the following input services involved in all the cases viz., Management, Maintenance & Repair Service; Manpower Recruitment or Supply Agency; Renting of Immovable property service; Security service; software maintenance; technical testing & analysis service; professional charges, commercial training and coaching; erection, commissioning and installation service; and cleaning service. Aggrieved by the Order-in-Original, the appellant filed appeal before the first appellate authority. The first appellate authority partially allowed the refund and rejected the refund with regard to the above said services. Aggrieved by the various impugned order passed by the Commissioner (A), the appellant....
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.... carrying out the manufacturing related regulatory function, is an extended arm of the Bangalore manufacturing unit and hence, credit cannot be denied. He also submitted that the appellants have submitted the details of the persons employed in Mumbai office and they are basically technical engineers closely connected with the manufacturing operations. He further submitted that the sister concern Apotex Pharmachem (India) Pvt. Ltd. has not employed even a single person at the Mumbai office of the appellant. To this extent, he filed an affidavit of the MD stating that the employees working in Mumbai office belong to the appellant alone and not to any other company. The counsel further submitted that at their Mumbai office, following regulator....
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....r-in-Original that the adjudicating authority took the view that premises is also used by the sister companies which in fact is not a correct finding. He further submitted that this Tribunal in the appellant's own case vide Final Order No.21411/2016 dated 16.12.2016 has allowed refund of the CENVAT credit of service tax paid on rent of Mumbai premises. He further submitted that each input service on which the refund has been denied has been held to be input service by various decisions of the Tribunal in the appellants own case and also in other cases decided by the tribunal and the High Court. Following are the services and the case laws supporting the nexus. Management, Maintenance & Repair Service * In appellants ow....
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.... CCE: 2013-TIOL-705-CESTAT-MUM. * CCE, Bangalore vs. Texport Overseas Pvt. Ltd.: Appeal No.C/1909-1915/2011 * Board Circular No.943/04/2011-CX dated 29.4.2011 Professional charges * Golden Tobacco Ltd. vs. CCE, Mumbai: 2013 (30) STR 594 * CCE, Bangalore vs. CE Gloves India Ltd.: Final Order No.26617-26629/2013 * CCE vs. Deloitte Tax Services India Pvt. Ltd.: 2008 (11) STR 266 (Tri.-Bang.) * In appellants own case vide FO No.21134-21136/2013 dt 15.11.2016 Commercial, Training and coaching * CCE vs. Ultratech Cement Ltd.: 2010 (260) ELT 369 * Wadpack Pvt. Ltd. vs. CCE, Bangalore: 2013 (293) ELT 400 Erection, commissioning and installation servic....