TaxTMI 
TaxTMI 
2021 (7) TMI 661
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....riefly the facts of the present case are that the appellant is registered with the Service Tax Department for providing services under the category of Management or Business Consulting, Maintenance or Repair Services, Telecommunication Services and Information Technology Software Services. Appellant filed refund claim of input service tax credit being used for export under Notification No.27/2012-CE dt. 18/06/2006 for the period April 2016 to June 2016 claiming refund amount of Rs. 61,12,787/-. After following the due process, the original authority sanctioned the entire refund vide Order-in-Original No.42/2018-19 dt. 30/01/2019. Department challenged the said Order-in-Original sanctioning the refund to the extent of Rs. 10,16,750/- before ....
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.... Synthetics [2007(216) ELT 662 (SC)] c. CCE Vs. Gas Authority of India [2008(232) ELT 7 (SC)] d. CCE Vs. Toyo Engineering India Ltd. [2006(201) ELT 513 (SC)] e. CCE Vs. Champdany Industries [2009(241) ELT 481 (SC)] f. GTC Industries Ltd. Vs. CCE [1997(94) ELT 9 (SC)] g. CCE Vs. Brindavan Beverages [2007(213) ELT 487 (SC)] 4.2. Learned consultant further submitted that the impugned order failed to consider the point that under refund proceedings, eligibility to credit cannot be questioned and this is a settled law and for this, he placed reliance on the following decisions: - a. Warburg Pincus India Pvt. Ltd. Vs. CCE [2020 TIOL 36 CESTAT Mum] b. CCE Vs. Convergys India Pvt. Ltd. [2009(16) STR 198 (Tri. Del.). Maintained by Pun....
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....llowing decisions:- a. Sarita Handa Exports (P) Ltd. Vs. CCE [2016(44) STR 654 (Tri - Chandigarh)] b. Reliance Industries Ltd. Vs. CCE [2016(45) STR 383 (Tri. Mum.)] c. JP Morgan Services (I) Pvt. Ltd. Vs. CST [2016(42) STR 196 (Tri. Mum.)] d. Carrier Air Conditioning & Refrigeration Ltd. Vs. CCE [2016(41) STR 824] e. CCE, Bhavanagar Vs. Nirma Limited [2012 (277) ELT 207 (Tri. Ahmd.)] f. CCE&ST, LTU Vs. Lupin Ltd. [2012(285) ELT 221 (Tri. Mum.)] g. Pepsico India Holdings Pvt. Ltd. Vs. CCE [2012-TIOL-2045-CESTAT-BANG] h. Idea Cellular Ltd. Vs. CCE [2016-TIOL-1198-CESTAT MUM] i. Grindwell Norton ltd. Vs. CST &ST [Final Order No.10021/2018 dt. 04/01/2018] 5. On the other hand, the learned AR reiterated the findings of the im....
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....rvices) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) Services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital goods; or (BA) Service of general insurance business, servicing, repair and maintenance , in so far as they relate to a motor vehicle which is not a capital goods, except when used by (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person ;or (b) an insurance company in resp....
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....s covered by the definition of input service. Further I find that since the appellants are engaged in export of software services wherein the human resource and infrastructure facility is availed in order to provide export of service and the services in dispute in the present case was essential for rendering export of service. Further I find that in the case of Musaddilal Projects Ltd. Vs. CCE,C&ST, Hyderabad [2017(4) GSTL 401 (Tri. Hyd.)] cited supra identical issue was considered and in para 15, the Tribunal has held that modernisation and renovation of the premises fall in the definition of input service. Para 15 is reproduced herein below:- 15. The department has denied credit alleging that all these services are for setting up of pre....