2021 (8) TMI 814

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....able property service. Appellants are STPI units 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 ....

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....             27,932           39,104 20220 /2021 Jul - Sep 2016 10,500   18,705             77,409           1,06,614 20221 /2021 Jan - Mar 2015           2,35,31 3                 21,068 2,56,381 20222 /2021 Jul - Sep 2014           90,968                 3,43,080 4,34,048 20223 /2021 Oct - Dec 2014           3,57,494       2,01,529         7,009 5,66,032....

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....hout properly appreciating the facts and the law and the binding precedent decisions on identical issues. He further submitted that in the impugned order, the Commissioner (A) has disallowed the refund on the input services primarily on the ground that these input services do not have any nexus with the output services and they are not essential service and the absence of which does not 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 and hence, it has a nexus to output services. In support of these submissions, he relied upon the following for each of the services. GARDEN MAINTENANCE - BUSINESS AUXILIARY SERVICE 1 ....

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....20 Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of GST & Central Excise, Chennai - Final Order Nos. 41464-41466 / 2021 21 Delphi Automotive Systems P. Ltd. Vs Commissioner of Customs C.E. & S.T., Noida - 2014 (36) S.T.R. 1089 (Tri. - Del.) HEALTH AND FITNESS SERVICE 22 Commissioner of S.T., Chennai Vs. Ford Business Services Centre Pvt. Ltd. - 2015 - 38 STR 700 (Tri. Chennai.) 23 Dboi Global Services Pvt. Ltd. Vs Commr. of Service Tax, Mumbai - 2017 (48) S.T.R. 157 (Tri. - Mumbai) affirmed by Hon'ble Bombay H.C in 2019 (20) G.S.T.L. 351 (Bom.) 24 Commissioner of Central Excise Vs. HCL Technologies - 2015 - 37 STR 716 (HC- All.) RENTING OF IMMOVABLE PROPERTY - CAR PARKING AREA 25 KPMG Vs. CCE, New Delhi (2014 (33) STR 96 (Tri.-Delhi) SPONSORSHIP SERVICE 26 HCL Technologies Ltd. Vs Commissioner of Central Excise, Noida - 2015 (40) S.T.R. 369 (Tri. - Del.). TOUR OPERATOR SERVICE 27 CAD MACH Machinery Co. (P) Ltd.Vs. Commissioner of Central Excise, Ahmedabad - 2013 (31) STR 333 (Tri. Ahmd.) WORKS CONTRACT SERVICE (decisions relating to Repairs and Maintenance re....

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....he input services used in such output services exported. For this, he relied upon the following decisions: • K Line Ship Management India Pvt. Ltd Vs C.C.G.S.T., Mumbai West - CESTAT Final Order No. A/88016-88034/2018 dated 26/09/2018 • Genpact India Pvt Ltd Vs. Commissioner of CGST, Gurugram - CESTAT Final Order No. 60550 / 2019 dated 16/05/2019 • MSCI Services Pvt Ltd Vs. Commissioner of CGST, Mumbai East - CESTAT Final Order No. A/87022-87030/2018 dated 01/08/2018 • Siemens Technology and Services Pvt. Ltd. Vs Commissioner of CGST,  Mumbai  Central  -  CESTAT  Final  Order  No.  A  87465- 87468/2019 dated 30/08/2019 • Larsen & Toubro Infotech Ltd. Vs Commissioner of CGST, Mumbai East  -  CESTAT  Final  Order  No.  A  87490-87491/2019  dated 18/11/2019 • Extracts from CBEC letter D. O. F. No 334/1/2012-TRU dated 16th March, 2012 6.  On the other hand, the learned AR reiterated the findings in the impugned order. 7.  After considering the submissions of both the parties and perusal of the material on reco....