2019 (8) TMI 261

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earing and disposal. 2. Briefly stated the facts of the case are that the Appellants are engaged in providing services under the taxable categories of Business Auxiliary Service, On Line Information & Data Service, Business Support Service, Management Consultant Service, etc. The Appellants have availed CENVAT Credit on various inputs which have been used for providing the taxable output services. Due to export of the output services, they filed cash refund claims from time to time of the accumulated credit under Rule 5 of CENVAT Credit Rules, 2004. Mainly alleging that the input service on which credit availed by the Appellant since do not have nexus with the output services provided, therefore, cash refund claims of the accumulated cre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the detailed use of the said input services in providing the output services in tabular for and contended that these service are held to be admissible to credit by the various judgments viz. B.A. Continuum Pvt. Ltd Vs CST Mumbai-II - 2017-VIL-617-CESTAT-MUMBAI- ST, DBOI Global Services Pvt. Ltd Vs CST Mumbai - 2016- VIL-818-CESTAT-MUM-ST, Manhattan Associates (I) Dev. Centre Pvt. Ltd Vs CST Bangalore - 2017 (5) GSTL 99 (Tri-Bang), Alliance Global Service IT India (P) Ltd Vs CCE Hyderabad-IV - 2016 (44) STR 113 (Tri-Hyd), Willis Processing Services (India) Pvt. Ltd Vs CST Mumbai-II - 2016 (1) TMI 1130-CESTAT Mumbai, CST Mumbai-II Vs MMS Maritime (India) Pvt. Ltd - 2106 (41) STR 896 (Tri-Mumbai), Sai Life Sciences Ltd Vs CCE Hyderabad-IV - 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... invoices were wrongly denied by the Adjudicating authority on the ground that the same were addressed to their old registered office address, which has been later amended in their centralized Registration, the learned Commissioner(appeals), however, remanded the matter to the Adjudicating authority. He submitted there is contradiction in the order of the learned Commissioner (Appeals) on the said issue. 5. The learned A.R. for the Revenue after examining the list of services provided by the Appellant has submitted that the credit availed on input services viz. Phonographic Performance, Testing of Food & Water Sample for Canteen, Video Projection Agency Service, Rent-a-cab Service for the period after 01.04.2011 are not admissible since ....