2020 (2) TMI 354

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....ted 28.02.2017 (a) Ineligible input services (b) Missing input invoices (c) Invoices for unregistered premises Oct' 2010 to Dec' 2010 ST/41537/2017 OIO No. 27/2016(R) dated 17.02.2016 OIA Nos. 184, 185, 186, 187 & 188/2017 (STA-I) dated 31.03.2017 (a) Ineligible input services (b) Missing input invoices (c) Invoices for unregistered premises (d) Input invoice not matching with CENVAT Register (e) Incorrect amount on invoice when compared with CENVAT Register Jan' 2011 to Mar' 2011 ST/41538/2017 OIO No. 28/2016(R) dated 18.02.2016 (a) Ineligible input services (b) Invoices for unregistered premises Apr' 2011 to June 2011 ST/41539/2017 OIO No. 81/2016(R) dated 24.03.2016 (a) Ineligible input services (b) Missing input invoices (c) Invoices for unregistered premises (d) Excess Input Credit claimed July 2011 to Sep' 2011 ST/41540/2017 OIO No. 120/2016(R) dated 11.04.2016 (a) Ineligible input services (b) Missing input invoices (c) Invoices for unregistered premises Oct' 2011 to Dec' 2011 ST/41541/2017 OIO No. 128/2016(R) dated 04.05.2016 (a) Ineligible input services (b) Missin....

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....lied on the following decisions in his support to contend that even post 01.04.2011, the courts have held in respect of the impugned services that the assessee need not establish nexus :  (i) Coca Cola India Pvt. Ltd. v. C.C.E., Pune-III [2009-TIOL-449-HC-MUM-ST]; (ii) C.C. & C.Ex., Hyderabad-IV v. Deloitte Tax Service India Pvt. Ltd. [2012-TIOL-954-HC-AP-ST]; (iii) C.C.E. & S.T., Bangalore v. ABB Ltd., Vadodara [2011-TIOL-395-HC-KAR-ST]; (iv) Shell India Markets Pvt. Ltd. v. C.C.E., Bangalore [2012 (28) S.T.R. 87 (Kar.)]; (v) C.C.E., Hyderabad-IV v. Deloitte Tax Services India Pvt. Ltd. [2008 (11) S.T.R. 266 (Tri. - Bang.)]; (vi) ABB Ltd. v. C.C.E. & S.T., Bangalore [2009 (15) S.T.R. 23 (Tri. - LB)]; (vii) Dell International Services India Pvt. Ltd., Bangalore v. C.C.E., Bangalore [2009-TIOL-1957-CESTAT-BANG]; (viii) Scope International Pvt. Ltd. v. C.C.E., Chennai [2018 (7) T.M.I. 1007 - CESTAT Chennai]' (ix) KLA Tencor Software India Pvt. Ltd. v. C.S.T., Chennai-III [2016 (6) T.M.I. 447 - CESTAT Chennai] 5.2.3 He further contended, without prejudice to his other contentions, that the Revenue....

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....emenos day expenses (vii) Interior Consultancy (viii) Partition work (ix) Insurance Service (x) Hotel Expenses (xi) Other rental charges (xii) Electrician and Plumber (xiii) Tour Operator Service (xiv) Pest Control Service (xv) Car Parking Charges (xvi) AMC Charges (xvii) External Consultant 9.2 We find that some of these services are covered by the decisions of various judicial fora, and are dealt with in the following manner : • Gardening Service : This issue was dealt with by the Ahmedabad Bench of the Tribunal in the case of M/s. Murugappa Morgan Thermal Ceramics Ltd. v. Commissioner of Central Excise, Ahmedabad-III [2013 (4) T.M.I. 384 - CESTAT Ahmedabad] wherein the Tribunal held that the appellant was required to maintain a garden which is an obligation under the relevant pollution control law and CENVAT Credit with respect to the services used for maintaining the garden would therefore be admissible. • Housekeeping Service : This issue is covered by the decision of the Delhi Bench of the Tribunal in Commissioner of Central Excise, Delhi-III v. M/s. Hero Honda Motors Ltd. [2014 (5) T.M.I. 724 - C....

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....• Vehicle Hire Charges 28/2016 (R) dated 18.02.2016 • Insurance Service   81/2016 (R) dated 24.03.2016 • Hotel Expenses paid to M/s. Kuoni Business Travel India Pvt. Ltd., and payments to other service providers 120/2016 (R) dated 11.04.2016 • Services by Hotel for short-term accommodation, • Tour Operator Service paid to M/s. Kuoni Business Travel India Pvt. Ltd. 128/2016 (R) dated 04.05.2016 • Communication Charges • Other Rental Charges • Travel Charges the denial of refund of input credit is required to be upheld for want of explanation insofar as the nature and purpose of the above services has not been explained by the assessee. Hence, we uphold the findings in the impugned order. 9.4 Further, even in respect of the service of 'External Consultant' which is denied vide Order-in-Original No. 128/2016 (R) dated 04.05.2016 on the ground of Incorrect Invoice/Excess Credit, we see no explanation offered by the assessee and hence, the denial of refund is upheld. 10. With regard to the issue of non-disclosure of CENVAT Credit in the ST-3 returns, we find that....