2018 (2) TMI 1043

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....efore, all the three appeals are being disposed of by this common order. The details of all the three appeals are given herein below: Appeal No. ST/21651/2017 ST/21650/2017 ST/21649/2017 Total Particulars July 2010 to September 2010 October 2010 to December 2010 January 2011 to March 2011   Renting of Immovable Property Service Rs.5,57,322/- Rs.5,74,434/- Rs.5,55,902/- Rs.16,87,658/- Outdoor Catering Service Rs.1,52,763/- - - Rs.1,52,763/- Event Management Service Rs.15,871/- Rs.16,809/- Rs.51,827/- Rs.84,507/- Air Travel Agency Service Rs.4,928/- - - Rs.4,928/- Total rejected (de novo) Rs.7,30,884/- Rs.5,91,243/- Rs.6,07,729/- &nbs....

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....is not sustainable in law as the same has been passed without properly considering the definition of input service as contained in Rule 2(l) of CCR, 2004. He further submitted that the impugned order has been passed ignoring the judicial precedents. Learned counsel has given a list of services for which refund has been rejected and its nexus and the case laws by which the said services has been held to be input services which is reproduced herein below: Classification of Service Amount Case law reference Renting of Immovable Property Service Rs.16,87,658/- CST, Bangalore vs. Mercedes Benz Research & Development India (P) Ltd.: 2013 (30) STR 257 (Tri.-Bang.) Nuware Systems Pvt. Ltd.: 2015 (39) STR 134 (Tri.-Bang.) Eve....

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....at vide the above referred final order dated 13.1.2017, this Tribunal has allowed the refund on 'Event Management Service' also. He further submitted that the 'Event Management Service' fall under the definition of input service as the same is related to the business of the company. 5.4 As far as 'Outdoor Catering Service' is concerned, the learned consultant referred to the Policy of the Company, which is on record vide which it provides that the catering service will be provided free of cost to its employees and the company will not charge any amount for the 'Outdoor Catering Service' to its employees. The learned Commissioner (A) has rejected the refund on these services only on the ground that the appellant has not proved that they h....