TaxTMI 
TaxTMI 
2018 (6) TMI 667
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.... 4 No finding given by Commissioner(Appeals) 2,74,622/- 5. Other grounds 1,80,177/- Other grounds (i) It is inter alia held that in the case of vendor "Magarpatta Township Develop & Const. Co Ltd the transaction is for sale of diesel(Rs. 27,915). Similarly, it was held that in the case of 'Sci Text Solutions' that the transaction is for 'sale' of text articles (Rs. 9,511). Hence, the amount paid cannot be called as service tax, but should be treated as extra deposit. (ii) In respect of Erection, Commissioning or installation service received from Emerson Network Power, it has been held that the naure of service cannot be identified from the invoice number 15MUMBO 4000 dated 17-04-2014 and accordingly, refund on the same has been rejected(Rs. 84,907). (iii) It has been held that the apartment/ premises in respect of which consulting services have been aid to Urban Link Consulting Pvt Ltd is not incorporated ST/85468,85531,85746,85747,85749/2 3 018 in the ST 2 certificate of the appellant. Accordingly, the appellant is not entitled to refund of credit on the same(Rs. 1,100). (iv) The learned Commissioner (Appeals) has rejected the contention of the appellant ....
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....dgment of Hon'ble Delhi High court in case of VPSSR Facilities Vs Commissioner of Value added &Anr reported in [2017 99 VST 1]. 5. As regard the objection on erection, commission and installation service received from Emerson network power, he submits that this is in respect of service of installation, re-erection of office units of the appellant and other office equipment used at Business premises from where output services were provided. The description mentioned in invoices i.e. "labour charges for spot services" is in relation to labour work done for installation/re-erection of office unit of the appellant which are clearly input service. 6. As regard the rejection of refund claim in relation to consultancy charges paid for the lease of premises, he submits that consulting charges for lease of premises was paid to Urban Link Consulting pvt Ltd. The reason for rejection is that the said premises was not registered, he submits that issue has been settled in various judgments that even if premises is not registered but so long as it was used for providing output service, credit is admissible and consequently refund is also admissible. He placed reliance on the following judgment....
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.... are procured in relation to the modernisation, renovation and repairs of the premises/office equipment of the appellant. Accordingly, these services are used in relation to the output services provided by the Company. The said services are not covered under the exclusion clause of the definition of "input service" as provided under Rule 2(l) of the Credit Rules. The detailed submission in regard is made in subsequent paragraphs (ii) Renting of Immovableproperty service. These services are availed in relation to the renting of the business premises from where the company operates its business and exports its services. The disputed credit pertains to the space taken on rent for car-parking and installation of DG Sets. The car parking facility provided by the vendor enables the company personnel to park their vehicles in the office premises. Further, the DG Sets are essential to ensure that the power supply to the premises of the company is uninterrupted so that the provision of output services to the clients can be seamless. Accordingly, these services are used in relation to the output services provided by the company. The specimen copies of the invoices and the judgments in ....
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....redit is sought to be denied have been incurred during the provision of services provided by the vendor. Further, as per Rule 5(1) of Service Tax (Determination of Value) Rules, 2006, all the expenditure or costs incurred by the service provider in the course of providing taxable service shall be treated as consideration for the taxable service and included in the value for the purpose of charging service tax. Given the same, it is pertinent to note that the said expenses are part of the provision of the main service provide by the vendor and tax is charged on the same as per the above rule. Accordingly, these services are used only in relation to the output services provided by the Appellant and hence the credit cannot be denied on the same. (vi) Outdoor catering services - These services have been availed by the Appellant in relation to catering facility provided to its employees. Further, it is pertinent to note that the Appellant being a business process outsourcing unit, its business runs till late night and the employees of the Appellant may not be getting food/ beverages close to office at odd hours. Hence, the Appellant is bound to provide food and snacks to the em....
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....ential for the provision of output services exported. The Appellant has availed these services from an independent vendor for ensuring the safety and standard/ quality of the food served to the employees in the cafeteria. As submitted above, maintenance of canteen is a must for the Appellant and hence the said services received can be said to be directly in relation the Appellant's business. (xi)Public relations management services The said services have been availed by the Appellant in relation to various strategic counselling for the industry, media and perception research etc. The Appellant requires the said services for the purpose of analysing the market position and financial public relation. Accordingly, the said services are essential requirement of the Appellant to maintain its market value and used for the provision of services rendered. (xii) Customs House Agent Services - disputed amount Rs. 22,857 The said services have been availed in relation to procurement of imported equipment which are used for provision of output services exported. The said equipment are primarily the I. T. equipment which is used in the provision of the output services by the ....
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....y, these services are used in relation to the output services provided by the Appellant. The specimen invoice copies are attached at page no. 47 to 49 of the compilation. Further, the Appellant has availed said services in relation to support services provided by the vendor at the business premises of the Appellant. Therefore, the said services are required by the Appellant and related to the output services provided. The said services are availed in relation to provision of manpower for the purpose of providing administrative and back-end support in the business premises of the Appellant. These services are essential for the smooth functioning of the business of the Appellant. Accordingly, the said services have a direct nexus with the output services exported by the Appellant. (xviii) Video Tape Production Agency Services- The said services have been availed by the company in relation to video recording of certain events during the business meetings, seminars etc. of the company. Accordingly, these services are used in relation to the output services provided by the Appellant. (xix) Technical Inspection and Certification Services These services have been procure....
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....usion category. As regard the works contract service, it is in the nature of repair, maintenance and renovation of existing building of the service provider therefore same is not excluded from the ambit of input service, hence credit as well as refund is admissible on such services. 12. As regard the charge of non submission of documents, I find that appellant have submitted invoices and challan through which service tax payment was made and the same were attached as exhibit J1 and J2. From this documents, it is clear that these documents are sufficient for processing refund claim therefore rejection of refund claim on the ground of non submission of documents is also not sustainable. 13. As regard the rejection of claim in respect of some services which the ld. Commissioner constituted as sale of goods, on careful consideration of the nature of service I find that payment made towards sale of diesel is nothing but reimbursement towards receipt of services of operating DG set for uninterrupted supply of power for carrying out output service, therefore even though the reimbursement toward supply of diesel, it is related to supply of service to operate DG set. Vendor also paid serv....