TaxTMI 
TaxTMI 
2021 (4) TMI 517
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....e 5 of the CENVAT Credit Rules, 2004 of the unutilized credit on the inputs and input services used for providing output services. The period-wise refund claim and the result are captured in the table below: Sl. No. Period Amount of refund claimed (INR) Order-in-Original Amount of refund rejected (INR) 1. October 2016 to December 2016 90,05,804/- Order No. 45/2019 dated 30.04.2018 2,84,380/- 2. January 2017 to March 2017 1,16,58,906/- Order No. 47/2019 dated 10.05.2019 3,01,268/- 3. April 2017 to June 2017 1,43,72,898/- Order No. 48/2019 dated 10.05.2019 16,15,218/- 2. It is the case of the appellant that the Adjudicating Authority had granted substantial refund, but however, rejected a part of it, which ord....
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.... Advocate for the assessee to be correct as regards the denial of CENVAT Credit availed on some of those services, which has been held to be bad. The same is analysed below, 8.1 With regard to Cleaning Service, in the following decisions/orders it has been held that Cleaning Services are essential for providing output services and therefore, the same would qualify as input service and hence eligible for refund : (i) M/s. RR Donnelley India Outsource Pvt. Ltd. v. Asst. Commr. of Service Tax, Commissioner (Appeals-I) [Orders-in-Appeal No. 211-222/2017 dated 26.04.2017]; (ii) M/s. Alliance Global Services IT India Pvt. Ltd. v. The Commissioner, C.C.E. & S.T, Hyderabad-IV [2017 (49) S.T.R. 235 (Tri. - Hyd.)]; (iii) M/s. HCL Technologies ....
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.... transportation. In any case, Freight Charges are included in the inclusive part of the definition of "input service" under Rule 2 (l) of the CENVAT Credit Rules, 2004 and hence, the denial by the lower authorities is bad. The impugned order to this extent is set aside and this ground is allowed. 11.1 In respect of denial of CENVAT Credit on Installation Charges, the only ground for rejection by the lower authorities is the non-furnishing of any details. Before me, it was argued that this service was used for the modernization and renovation of the appellant's existing premises and the nature of services availed were for painting, modernization, etc. I find the following decisions/orders relied upon by the assessee to be apt: (i) M/s. Re....
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...., Noida [2015 (40) S.T.R. 1124 (Tri. - Del.)] 12.2 Following the above ratio, the impugned order to this extent is set aside and this ground stands allowed. 13.1 With regard to Car parking charges, terrace charges, terrace and car-bike charges, I find that parking charges is an essential service provided to all the employees and used by them during the course of their employment and hence, this forms an essential service. The following decisions are clearly in favour of the taxpayer: (i) M/s. BNP Paribas Global Securities Operations Pvt. Ltd. v. Commr. of Service Tax [Order No. 51, 52/2016 dated 26.04.2016]; (ii) C.S.T., Bangalore v. M/s. Mercedes Benz Research & Development India (P) Ltd. [2013 (30) S.T.R. 257 (Tri. - Bang.)]; (iii....
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.....T. & C.Ex., Chennai South [Service Tax Appeal No. 42080 of 2018 & anor. vide Final Order Nos. 43114 to 43115 of 2018 dated 14.12.2018]; (ii) M/s. iNautix Technologies India Pvt. Ltd. v. Commissioner of Service Tax, Chennai-III & ors. [Service Tax Appeal No. 41542 of 2017 & ors. vide Final Order Nos. 42577 to 42583 of 2017 dated 02.11.2017 - CESTAT, Chennai]; (iii) M/s. IBM India Pvt. Ltd. v. Commr. of Central Excise, Cus. & Service Tax, Bangalore-LTU [2014 (35) S.T.R. 384 (Tri. - Bang.)] 15.2 The denial of CENVAT Credit is held to be bad and the impugned order to this extent is set aside. This ground of the appeal stands allowed. 16.1 With regard to the purchase of air conditioning, it is the case of the assessee that the above servi....