TaxTMI 
TaxTMI 
2017 (7) TMI 134
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....e India, they are entitled for the refund of accumulated CENVAT credit under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE(NT) dated 14.03.2006. Accordingly, they filed various refund claims before the adjudicating authority. After adjudication of the case the matter was taken up with the Commissioner (Appeals). The Commissioner (Appeals) allowed majority amount of refund however, in some of the cases rejected refund claim on the ground that the appellant have not submitted relevant invoices and also in some cases nexus of input services with output services was not established. The Revenue filed 17 appeals and the appellant filed 03 appeals. 2. Shri Abhishek Rustogi, Ld. C.A. appearing on behalf of the assessee-appellant submits that refund was rejected only on the ground that the invoices were not submitted and amount of Rs. 33,91,087/- debited as domestic liability from the CENVAT account. He submits that it is not correct to say that the assessee-appellant have not submitted their invoices for the reason that the show-cause notice was never proposed rejection of refund claim for want of invoices even the Commissioner (Appeals) also had not asked fo....
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....) appearing on behalf of Revenue reiterates the finding of the impugned order. In respect of assessee's appeals he submits that it is under serious dispute that the assessee-appellant have not submitted the invoices therefore Commissioner (Appeals) has rightly rejected the refund claim. 3.1 As regard the Appeal No. ST/89165/13 he submits that it is on record that during the relevant period the assessee- appellant have reversed an amount of Rs. 33,91,087/-. Accordingly the total CENVAT credit availed during the relevant period stands reduced to the extent of Rs. 33,91,087/-. Therefore, Commissioner (Appeals) has rightly denied the refund to this amount. 3.2 As regard the Revenue's appeal he submits that all the services on which the assessee has availed the CENVAT credit were not used in providing the output service. Accordingly the Commissioner (Appeals) has erred in holding that such services has nexus with the output services and has wrongly allowed the refund. 4. We have carefully considered the submissions made by both sides. 4.1 As regard the assessee-appellant's appeals No.ST/89165/13 and ST/89172/13 the Commissioner (Appeals) rejected the refund on th....
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....detail of services are as under:- 4.5 We observed from the above description of the services that all the services were used by the assessee-appellant for providing the output services which have been exported. Moreover since the sanctioning authority in the show-cause notice did not raise the issue of admissibility of the input services the refund claim under Rule 5 of Cenvat Credit Rules, 2004 can not be disputed on the ground of admissibility of input service. 4.6 In view of the above decisions, since no show-cause notice disputing the admissibility of input service was issued the proposal for rejection of refund claims on this very ground in the Revenue's appeal cannot be sustained. 4.7 We agree with the learned C.A. relying on the decision of the Division Bench of this Tribunal in the case of DBOI Global Services Pvt. Ltd. (supra) that most of the services involved in the present case refund has been allowed in terms of Rule 5. Therefore, the ratio of the case of DBOI Global Services Pvt. Ltd. (supra) is squarely applicable in the present case. We are therefore of the considered view that the department's appeals disputing the nexus between input service and o....
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....rvices are availed these services from various vendors for maintenance or repairs of maintenance or Repair its business/office premises from where output services are rendered. Services are also 6. Real Estate Agents service 17. 18. Management or Business consultants availed for management, maintenance or repairs of equipments such as computer, softwares, printers, fax machine, air conditions etc. to maintain operating efficiency of the business These services are availed for purchasing, leasing or renting of business premises, construction, development, maintenance, supervision and management of real estate procured to locate appropriate office premises These services are availed from management or business consultant's and are in the nature of obtaining opinions, advice, consultancy or technical assistance on matter relating to the business of the Appellants. The Appellants' business being complex and competitive in nature, are essential to take expert opinions, advice, consultancy or technical assistance from time to time Information Technology BACI requires various customised/packaged software for providing its output ser....
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....software applications and/or certain goods or materials which are an integral to provision or its output service. The services availed are of such nature that without availing the aid services, they could not have been able to provide output services effectively. Testing the environmental conditions of the premises from where the export services are rendered to ensure the same is conducive for working. Reliance placed on the judgment in the case of CST v. Convergys Indian Pvt. Ltd. - 2009 (TIOL) 888 CESTAT-Delhi. The services were also used for inspection or examination of the goods/services such as information technology softwares, power facto systems etc. to ensure that such goods/services meet the requisite standards. These are incurred for stay arrangement of employees travelling due to business meetings. This service is required for employee busniess related travel and hence is indirectly used for providing output service. These are cable charges for televisions installed at office premises which are used for to update the employees of the current happenings in the Industry. Not used for personal entertainment of employees. Club and....