2017 (7) TMI 348

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....which denied the refund of the service tax paid on the following: 1) DG Rent on which service tax is paid 2) Telecommunication Services 3) Manpower Recruitment Agency Services 4) House Keeping Services 5) Professional/Management Consultant Services and 6) Installation, Testing and Commissioning Services of Bio-metric Attendance System. 4. The First Appellate Authority in the impugned order in paragraph no. 06 has specifically recorded why the adjudicating authority findings are incorrect on these services. I reproduce the same: Sl. No. Disputed input service/Credit & Refund INR involved Appellant's contentions Finding by Commissioner (Appeals) (1) (2) (3) (4) 2 DG Rent listed at Sl.Nos.9-14....

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....4) S.T.R. 230 (Tri-Bang)]. Nexus established; impugned service held admissible in the case of Varun Motors [2010 (20) S.T.R. 800 (Tri-Bang)], MEGMA DESIGN AUTOMATION (I) PVT LTD., Versus COMMR. OF S.T., BANGALORE [2015 (40) S.T.R. 800 (Tri-Bang)]. Denial of credit/rejection of refund in respect of Sl.Nos.72-81 of the Table under Para 6 of the impugned order, to the extent of Rs. 16,679, legally not sustainable, and set aside with consequential relief. 6 Services listed at Sl.Nos.82-84(Rs.5,456) of the Table under Para 6 of the impugned order, on the ground that the description of the service is not provided on the tax invoices The service actually received is in relation to recruitment of personnel; that MRA is eligible for credit/....

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....1) of CCR 2004 is not the invoice, but the challan evidencing the payment of tax. Ground of denial of credit/rejection of refund in respect of Sl.Nos.85, 93, 97 of the Table under Para 6 of the impugned order, to the extent of Rs. 16,307, legally not sustainable, and set aside with consequential relief. 9 Professional/Management Consultant services listed at Sl.Nos.87, 88, 91, 92, 95 & 96(Rs.2,12,658) of the Table under Para 6 of the impugned order, on the ground that the services had no nexus with the output service Services received from M/s Metier Advisory Services Private Limited, towards maintenance of books of accounts, payroll processing, statutory compliances essential for the business. Legal and Accounting services are ....