AI Drafter 
TaxTMI 
TaxTMI 
2018 (2) TMI 231
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....ices. After adjudication, the original authority vide Order-in-Original dated 28.3.2016 sanctioned part of the refund and disallowed the credit in respect of certain input services. Being aggrieved, the appellants filed appeal before Commissioner (Appeals) who vide the impugned order dated 28.3.2017 allowed part of the appeal but however disallowed credit in respect of certain services. Hence these appeals. 4. On behalf of the appellant-assessee, Id. consultant Shri R. Rajaram submitted the details of the input services along with the amount involved in respect of each services and the ground for which the credit has been disallowed as given in the Table below:- S. No. Particulars Amount 1. Management consultant service - No Nexus 1,03,117/- 2. Photography Services - No Nexus 22,310/- 3. Interior Decoration Services - No Nexus 8,11,938/- 4. Difference in ST-3 and Refund claim 4,06,072/- 5. Renting of Immovable property- No Nexus 1,42,390/- 6. Supply of tangible goods for hire - No Nexus 8,997/- 7. Different yardstick for expert turnover and total turnover 3,49,046/- 5. He submitted that the period involve....
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....missioner of Central Excise, Hyderabad Vs. Deloitte Tax Services India Pvt. Ltd. - 2008 (11) STR 266 (f) Difference in CENVAT credit as per ST3 Return and Form A - The Id. consultant explained that the adjudicating authority had restricted the refund amount claim to the extent of credit availed and shown in the ST3 returns. Thus there was a reduction in the claim to an extent of Rs. 4,06,072/-. He submitted that there was a clerical error while entering the CENVAT credit amount availed in the details of ST3 returns which was subsequently identified at the time of preparation and filing of refund claim. Basing upon this error, the adjudicating authority has reduced the extent of the refund claim and also proportionately rejected the refund claim to the extent of Rs. 3,49,046/- / due to the different between export turnover as shown in ST3 return and export turnover as shown in Form A. With regard to the export turnover, he added that the difference is due to the credit notes raised during statutory audit and since there is no option under the Finance Act, 1994 to file a revised return after 90 days of filing the original return, the appellants were unable to submit the revised re....
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.... S. No. Particulars Amount 1. Event management services - No Nexus 1,36,914/- 2. Photography Services - No Nexus 6,727/- 3. Interior Decoration Services - No Nexus 14,542/- 4. Program producer charges - No Nexus 692/- 5. Insurance Services - No Nexus 29,641/- 6. Input services not allowed due to clerical errors 7,828/- 7. Refund disallowed as debit note 7,338/- 8. Transport of road 9,620/- 7. The period involved in these appeal is post 1.4.2011. The Id. consultant submitted that :- (a) Event Management Services were availed in relation to organization of annual get together event conducted for all the employees of the company. These services are availed since it is not possible to conduct these meetings within the company premises as these meeting involve large participation of employees. These types of events enhance the motivation levels of the employees which will in turn increase their productivity thereby increase in profits of the company and it involves recognition of performance of employees during the year etc. He therefore submits that these services are also eligible for credit being re....
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....put services used in the provision of output services. These were availed by appellant and service tax paid. (g) Refund disallowed as debit note - Ld. consultant submits that debit notes were issued for charges incurred by Custom House Agent in performing their service. He submits that these expenses were essential and integral part of the service provided by the service provider and hence eligible for availing credit. That in several decisions, it has been held that credit can be availed in debit notes. (h) Transport of goods by road - The appellant has availed the service of transport of goods by road to facilitate employees for the relocation of residence of employees. That these services will enhance the employee engagement which will improve the productivity of the employees and hence these are to be treated as input services. These services are also eligible for credit being related to the business activity of the appellant. ST/40145/2013 8. The above appeal is filed by the department against the order passed by Commissioner (Appeals) who allowed the credit / refund on Air Travel Agency service for the period after 1.4.2011. The Id. AR has reiterated the grounds o....
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....put service. The issue has been analyzed in the following cases:- (a) Commissioner of Customs and Service Tax, Bangalore Vs. GE Medical System Pvt. Ltd. - 2015 (40) STR 697 (b) John Deere India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune - 2016 (41) STR 990 (c) Commissioner of Central Excise, Hyderabad Vs. Deloittee Tax Services India Pvt. Ltd. - 2008 (11) STR 266 (d) Delphi Automotive Systems Pvt. Ltd. Vs. Commissioner of Central Excise, Noida - 2013 (30) STR 311 (e) Toyota Kirloskar Motor Pvt. Ltd. Vs. Commissioner of Central Excise - 2011 (24) STR 645 (Kar.) (f) Commissioner of Central Excise Vs. M/s. Rane TRW Steering Systems Ltd. - 2015 (4) TMI 704 (Mad.) (g) Toyota Kirloskar Motor Pvt. Ltd. Vs. Commissioner of Central Excise, LTU, Bangalore - 2011 (24) STR 645 (Kar.) 11. Following the ratio laid down in the above cited cases, I find that the disallowance of credit on the subject services is unsustainable and requires to be set aside which I hereby do. 12. The appellant has submitted that the insurance services were availed to take care of the liability of the Director and officers of the company as indemnification for losses or advancement of....
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....ion of the refund is correct and proper. 14. The authorities below have rejected refund to the tune of Rs. 7,828/- and Rs. 7,338/- in Appeal Nos.ST/41725 & 41726/2017. An amount of Rs. 7,828/- has been rejected on the ground of clerical errors. On perusal of the records, it is seen that the invoices did not show the registration of the service provider details and other such details. The department has not disputed the service tax paid as well as the use of these services by the appellant. If there is no dispute with the payment of service tax and use of services, the mere absence of certain particulars in the invoices cannot be a ground to deny credit / refund as it is only a condonable error. I am of the view that refund ought to be paid in respect of clerical error. 15. Refund is also disallowed for Rs. 7,338/- alleging that the appellant has availed credit on debit notes instead of invoices. In Ad-Manum Packagings Pvt. Ltd. Vs. Commissioner of Central Excise, Indore - 2017 (346) ELT 142 (Tri. Del.), similar issue came for consideration wherein the Tribunal held that debit notes are valid documents for availing credit. I am of the view that the issue whether credit is admi....