2018 (12) TMI 1483

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....issioner (Appeals) is challenged in this appeal. 2. Factual backdrop of the case is that appellant is investment banking forum having tie up with KKR group had entered into consulting service agreement with a Mauritius unit and it had been providing advisory service in connection with potential investment members in India and the said services qualifies as export of service as per Rule 4 of the export of Service 2005. All services provided by the appellant were recorded as export for which appellant did not utilise the cenvat credit available to it on its input services. Therefore, it had a preferred refund claim in terms of Rule 5 of the Cenvat Credit Rules for the period July 2009 to December 2010. Out of total refund claim amounting t....

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....ted in Xilinx India Technology Services Pvt Ltd. Order no. A/30091 to 30093/2016 dated 01.02.2016, Virtusa India Pvt. Ltd. Order no. A/30065/2016 dated 21.01.2016, KLA Tencor Software India P. Ltd. 2016 (45) STR 242 (Tri-Chennai), Excellence Data Research Pvt. Ltd. 2017-TlOL-3133-CESTAT, KLA Tencor Software India P. Ltd. 2016 (45) STR 242 (Tri-Chennai) and CBEC Circular no. 943/4/2011-CX dated 29.04.2011 the ld. Counsel for the appellant submitted that both membership of club services and rent a cab service were held to have nexus between input and output service since are used in connection with output service and while conceding that instead of Visa, wrong entry has been made in the accounts book as Real Estate Service. The ld. Counsel fo....

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....s of it to the output services was established for which order passed by the Commissioner (Appeals) needs no interference by the appellate Tribunal. 5. Heard from both sides at length and perused the case records, its annexed documents and reported judicial decisions filed by way of additional submissions before this Tribunal. By placing summary of disallowance and detail of disputed input service, appellant had submitted that it had obtained club membership in subscribing international market assessment India Pvt. Ltd. which is a CEO forum comprising of members of executive whose purpose is to interact, understand and anticipate development in India, market and operating environment where as CEO forum which is entity of leaders across s....

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....loyee to provide output service. In respect of club or association service, it has also put the ground in the reply to show-cause that those expenses are meant for official purpose and use by employees of the appellant in their capacity as employees of the company and those are in the nature of benefits extended to employees by the appellant to improve the efficiency of the employees and improve proficiency of the operation of the appellant for which those services are considered as taken for use in relation to business activities. This being the factual position, the order of the Commissioner (Appeals) would have been sustained if there not been a clarificatory circular issued on 19.01.2010 vide 120/01/2010-S.T. by the Department of Revenu....