2021 (8) TMI 814

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....ts located in Bangalore and Hyderabad 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. CENVAT credit availed after setting off against the output service tax liability arising on domestic services and thereafter claimed as refund under Rule 5 of CENVAT Credit Rules, 2004. The appeal-wise details of input services for which refund has been denied are as under: TABLE - 1: Details of input services on which refund has been denied Ser vice Tax Ap peal No. of 2021 Claim Period Bus iness Aux iliary Service Cable Ope rator Service Comm -ercial raining Coac hing Service Conv ention Service Design Service Event Manag-ement Service Health & Fitness Service Inform ation Techn ology Service Life Insur ance Service Mandap keeper / Rest- aurant Service Mainte nance and Repair Serv ices Renting of Imm ovable Prop erty Service Spon- sorship Service Tour Ope rator Serv ice Works Con tract Ser vice TOTAL 202....

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....sp; 1,15,538       8,542         24,839 1,48,919 20225 /2021 Oct - Dec 2013           1,26,272       14,980           1,41,252 20226 /2021 Apr - Jun 2015           1,13,269       10,824         4,744 1,28,837 TOTAL 39,836 1,020 18,705 4,120 6,1800 14,75,699 24,049 80,772 14,14,141 6,65,736 6,97,578 1,54,656 29,000 1,506 8,61, 667 55,30 ,235 TABLE - 2: Details of input services for which refund is not pressed due to meagre amount Claim Period CESTAT Appeal No. ST/ Broadcasting Service Management or Business Consultant Service Manpower Recruitment Service Outdoor Catering Service Telecom Service Oct -Dec 2009 20216 /2021         1,331 Jul - Sep 2010 20214/2021 6,954         Jan -Mar 2014 20213/2021   3,148 2,364 2,237   Oct -Dec 2016 20218/2021   &nbsp....

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....O Ltd. Vs Commissioner of C. Ex., Pondicherry - 2018 (10) G.S.T.L. 172 (Mad.) CABLE OPERATOR SERVICE 8 Stock Holding Corpn. Of India Ltd. Vs. Commissioner of S.T., Mumbai - 2015 - 39 STR 664 (Tri. Mumbai) COMMERCIAL TRAINING OR COACHING SERVICE 9 Gareware Polyster Ltd. Vs. Commissioner of C. Excise, Aurangabad - 2012 (26) STR 215 (Tri. Mumbai) DESIGN SERVICES - (Decisions relating to Advertising relied upon) 10 Agriculture Products Market Committee Vs. C.C.E., Vadodara-II - 2013 (30) S.T.R. 558 (Tri. - Ahmd.) 11 Heartland Bangalore Transcription Ser. (P) Ltd. Vs. C.S.T., Bangalore - 2011 (21) S.T.R. 430 (Tri. - Bang.) CONVENTION / EVENT MANAGEMENT / MANDAP KEEPER SERVICES 12 Axis Bank Ltd. Vs Commissioner of Service Tax, Mumbai - 2017 (3) G.S.T.L. 427 (Tri. - Mumbai) 13 Oceans Connect India Pvt. Ltd. Vs Commissioner of C. Ex., Pune-III - 2016 (46) S.T.R. 858 (Tri. - Mumbai) 14 Adobe Systems India Pvt. Ltd. Vs Commissioner of C. Ex. & S.I., Noida - 2015 (38) S.T.R. 998 (Tri. - Del.) 15 Dboi Global Services Pvt. Ltd. Vs Commr. of Service Tax, Mumbai - 2017 (48) S.T.R. 157 (Tri. - Mumbai) 16 Commissioner of C....

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....ing decisions: * Verisign Services India Pvt. Ltd. Vs Commissioner of S.T., Bangalore- I - 2018 (12) G.S.T.L. 161 (Tri. - Bang.) * Fractal Analytics Pvt Ltd Vs Commissioner of CGST, Mumbai East -CESTAT Final Order dated 26/08/2019 in Appeal No. ST/88835/2018 * Gemini Software Solutions Pvt Ltd Vs CCE, Trivandrum - CESTAT Final Order No. 20001/2020 dated 02/01/2020 * Virtusa (India) Pvt Ltd Vs Commissioner of Central Excise, Customs &  Service Tax, Hyderabad - II - CESTAT Final Order  No. A/30588/2020 dated 24/02/2020 * Convergys India Services Pvt. Ltd. Vs. CCE & ST- Gurgaon-I -CESTAT Final Order No. A/60416/2020 dated 08/12/2020 * LRN  Technology  and  Content  Solutions  India  Pvt.  Ltd.  vs. Commissioner (Appeals-II) of CGST & Central Excise, Mumbai -CESTAT Final Order No. A/85832-85833 / 2020 dated 03/01/2020 * 24/7  Customer  Pvt. Ltd.  (Appellants  own  case)  -  CESTAT, Bangalore Bench - Final Order Nos 20062 - 20063 of 2021 * Money Gram India Pvt Ltd Vs. Commissioner of CGST & C. Excise, Mumbai. - CESTAT Final Order No. A/87426/2019 dated 19/11/2019 5.2  The learned c....