2021 (3) TMI 414

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..... Since the disputed services involved in both the refund application is on identical issue, therefore both the appeals are taken up together for discussion and disposal. 2. Briefly the facts of the present case are that the appellant is engaged in the export of Call Centre Services (Business Auxiliary Service) besides domestic supply of Renting of Immovable Property service. Appellants are STPI unit located in Bangalore and they have availed CENVAT credit of service tax paid on various input services in respect of STPI unit and used the same in the export of services and rendering of taxable services in India. The CENVAT credit availed after setting of against output service tax liability arising on domestic services, and thereafter cla....

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....that these input services do not have any nexus with the output services and they are not essential service, the absence of which adversely impact the quality and efficiency of the output services exported by relying on Circular No.120/01/2010-ST dated 19.1.2010. He further submitted that these services have been held to be input services by various decisions of the Tribunal and the High Court but the same has not been considered by both the authorities. He further submitted that as far as Business Auxiliary Services is concerned, under these services CENVAT credit of service tax paid on the input services availed relates to maintenance of indoor plants in the premises for maintaining clean environment, which is essential for the business a....

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....use or consumption of the employees as observed in the impugned order. 6. With regard to the Public Management Relation Service, the learned counsel submitted that the appellant has engaged public relation agency M/s. TLG Ltd. on retainer basis for press related activity with regard to promoting the activities of the company, in order to maintain public relation, create awareness of the job opportunities and export of call centre services offered by the company. He further submitted that the appellate authority did not consider the agreement entered into with Public Relation Agency M/s. TLG Ltd. and merely rejected the refund for the alleged non-submission of evidence. For this submission, the learned counsel relied upon the following de....

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....Ltd. vs. CST, Bangalore-I: 2018 (12) GSTL 161 (Tri.-Bang.) • Final Order dated 26.8.2019 in Appeal No.ST/88835/2018 in the case of M/s. Fractal Analytics Pvt. Ltd. vs. CGST, Mumbai East-CESTAT, Mumbai. • Final Order No.20001/2020 dated 2.1.2020 in the case of M/s. Gemini Software Solutions Pvt. Ltd. vs. CCE, Trivandrum-CESTAT, Bangalore. • Final Order No. A/30588/2020 dated 24.2.2020 in the case of Virtusa (India) Pvt. Ltd. vs. CCE, Hyderabad-II CESTAT. • Final Order No. A/60416/2020 dated 8.12.2020 in the case of M/. Convergys India Services Pvt. Ltd. vs. CCE & ST, Gurgaon-I CESTAT, Chandigarh. • Final Order No.A/85832-85833/2020 dated 3.1.2020 in the case of M/s. LRN Technol....