TaxTMI 
TaxTMI 
2019 (6) TMI 453
X X X X Extracts X X X X
X X X X Extracts X X X X
....ess Auxiliary Service and Manpower Recruitment & Supply Agencies Services and since they have exported the Business Auxiliary Service, accordingly claimed refund of accumulated CENVAT Credit in accordance with Rule 5 of CENVAT Credit Rules, 2004for the period from October 2008 to December 2008 and January 2009 to March 2009 for an amount of Rs. 65,13,067/-. On adjudication, the said refund claims were rejected. Aggrieved by the order of the Adjudicating authority, the Appellant had filed appeals before the learned Commissioner (Appeals), who in turn, rejected their appeals. Hence, the present appeals. 3. At the outset, the learned Advocate submitted that the Appellant had by an agreement dt.27.09.2004 with M/s Qualcomm, INC, agreed for pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Further, the payments for the services were being received in foreign exchange. Therefore, these services would qualify as export services under Export of Services Rules, 2005. It is his contention that during the period October 2008 to March 2009, due to confusion in the applicability of service tax to them, they paid the service tax which they were not required to pay. The Appellant has utilised the CENVAT Credit of Rs. 76,86,360/- in discharging such services and had disclosed the same in the service tax returns filed on 27.04.2009. Thereafter, on the basis of Board's Circular dt.24.02.2009, they considered the service rendered by non-GBD division as export, consequently filed the revised service tax returns claiming these services as ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce of the Appellant availed various input services in connection with the provision of output services. Since the billing is only from Mumbai office, therefore, the Delhi office has obtained ISD registration in October 2006 and the entire credit availed by Delhi office is distributed to Mumbai office in terms of Rule 7 of CENVAT Credit Rules, 2004. The credit was denied on the ground that they have failed to produce any documentary evidence to show that the Delhi office belongs to them and the input services are meant for their Mumbai office. The learned has Advocate submitted that both the Delhi office and Mumbai office belongs to the same legal entity and the service tax liability for rendering taxable service is discharged by their Mumba....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ner(Appeals). He has contended that Global Business Development (GBD) Division performs Business promotion and government relation services, whereas non-GBD Division Engineering Services Group (ESG), Qualcom Internet Services renders the support service to the client in India. It is his contention that the services provided by non-GBD Division viz. technical guidelines support and training services are in the nature of service provided in India and cannot be considered as export of service, hence, the cash refund of accumulated credit is not admissible to the Appellant. Also, he has submitted that denial of credit on input service relating to their Delhi office is correct as no output service was rendered from the said Office. 6. Heard bo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....market; * General promotion activities for QUALCOMM's technologies, products and services; * Establishment and maintenance of business relationships with QUALCOMM customers. * Providing technical guidance, support and training to QUALCOMM customers; and * General administrative assistance and general technical assistance as requested by QUALCOMM. * Other services as requested by QUALCOMM; 9. It is the plea of the learned Advocate that the present appeals relate to the period October 2008 to March 2009 and October 2009 to September 2009. It is their contention that the cash refund of accumulated credit for the period June 2008 to September 2008 was sanctioned to them by the Adjudicating authority considering the aforesaid se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....appeal has been filed against these orders by the Revenue and ultimately it is held to be not an export services by any Appellate forum. Therefore, denial of cash refund of accumulated credit due to export of service for the interregnum period, in our view, is unsustainable. Similarly, the credit of the input services availed at their Delhi unit which was denied on the ground that no output service is provided from Delhi, has been held to be incorrect and consequently cash refund on this count has been held to be admissible by this Tribunal in their own case reported as Qualcom India Pvt. Ltd Vs CST, Mumbai-I - 2016 (42) STR 886 (Tri-Mum). 10. The credit on the input services viz. Rent a cab service, convention service, club or associatio....