2018 (5) TMI 560

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.... providing taxable services viz., business auxiliary service, engineering services and the taxable services are exported outside India. For providing export of service, the appellant availed input service and paid service tax, which remained unutilized and therefore, the appellant applied for refund of the unutilized input credit under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE dated 14.3.2006 and Notification No.27/2012-CX dated 18.6.2012. The details of the refund claim rejected in all the appeals are given herein below: Sl. No. Appeal No. Period Refund claimed Refund rejected Refund allowed by Com. (A) Voluntarily disallowed Before CESTAT 1 ST/21460/2017 Apr.- June 2012 Rs.31,16,642/- Rs.5,20,247/- Rs.2,627/- Rs.12,509/- Rs.5,05,111/- 2 ST/21461/2017 July - Sep. 2012 Rs.31,85,590/- Rs.1,26,710/- Rs.2,781/- Rs.14,173/- Rs.1,09,756/- 3 ST/21462/2017 Oct.- Dec.2012 Rs.32,75,610/- Rs.1,84,991/- Rs.2,581/- ....

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.... Rs.77,834/- (iv) Renting of Immovable Property (rent for car parking space) Rs.37,736/- (v) Supply of Tangible Goods Services (renting of chairs and other equipment and xerox) Rs.32,528/- (vi) Event Management Services Rs.1,18,146/- (vii) Transportation of employees services Rs.2,74,756/- (viii) Management or Business Consultant's services Rs.18,874/- (ix) Security Agency Services Rs.20,000/- (x) Catering or Staff Welfare Services Rs.20,032/- (xi) Telecommunication Services - invoice pertains to next quarters Rs.2,764/- (xii) Sponsorship Services Rs.6,600/- (xiii) Courier Service - Invoice missing Rs.6,650/- (xiv) Business Exhibition Service Rs.22,248/- (xv) Share Valuation Service Rs.16,068/- (xvi) General Insurance Services (against property damage and business interruption) Rs.17,610/- (xvii) invoices not available Rs.6,90,950/- (xviii) Service Tax Registration number ....

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....iii) As far as input service 'Management, Repair and Maintenance' is concerned, the appellant has submitted that these services are consumed for the maintenance and repair of the office premises, facility management charges and charges for housekeeping, which are required for effectively and efficiently providing the export of service. In my view, this falls in the definition of 'input service' subject to the verification of the invoices which are enclosed by the appellant along with the appeal papers. (iv) As far as 'Renting of Immovable Property' is concerned, the appellant submitted that the said services are in the nature of car parking space availed on rental basis. This service has been held to be 'input service' in the case of KPMG vs. Commissioner reported in 2013-TIOL-761-CESTAT-DEL. and Nuware Systems Pvt. Ltd. vs. Commissioner: 2014-TIOL-882- CESTAT-BANG. Therefore, this service falls in the definition of 'input service' and the appellant is entitled to the refund of service tax paid on this 'input service' subject to verification of the invoices. (v) As far as 'Supply of Tangible Goods Services' (renting of chairs and other equipment and xerox, etc.) are concerned....

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....the decision rendered in the case of Hindustan Coca Cola Beverage Pvt. Ltd. vs. CCE, Meerut: 2010 (251) ELT 125 (Tri.- Del.). In view of the decision relied upon, I am of the view that this service falls in the definition of 'input service' as the same is necessarily required for provision of output service. (viii) As far as 'Management or Business Consultant's service' is concerned, the appellant submits that these services are in relation to profession or business consultancy charges paid towards preparation of statutory documents like Form 16 under Income Tax Act, 1961 and this service includes professional consultancy services in relation to information technology and its related equipments. This service falls in the definition of 'input service' and therefore, the appellant is entitled to refund of service tax subject to verification of invoices. (ix) As far as 'Security Agency Service' is concerned, the appellant submits that it relates to the food bill which is a cost to the appellant for the security agency. The Commissioner (A) has rightly rejected the refund on account of this service and I do not find any infirmity in rejection of refund on this service because acc....