2021 (10) TMI 1232

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....r, FIRC not submitted etc. Out of the amount of Rs. 51,10,165 rejected, the appellants preferred appeal before Commissioner (Appeals) for an amount of Rs. 34,25,831/-. The Commissioner (Appeals) vide Order-in-Appeal No.310-313/2017, dated 31.10.2017, allowed the refund in respect of credit taken for the unregistered premises and remanded the matter in regard to the credit disallowed for reason of discrepancy in invoices. The Commissioner (Appeals) alsorejected the refund claim relating to Credit Rating Fee for obtaining bank loans and also upheld the rejection on the ground of time bar. The appellants did not prefer any appeal against the above order. However, in the remand proceedings, by Order-in-Original No.3/2019, dated 27.03.2019, it was held that the appellants are eligible for input service credit of Rs. 6,98,864/-. Out of this, an amount of Rs. 2,44,046/- was sanctioned. The balance of Rs. 4,54,818/- was rejected after determining the net eligibility of refund on the basis of export turnover and total turnover. 3. Against such de novo order, the appellant preferred an appeal before Commissioner (Appeals) and vide Order-in-Appeal No.266/2019, dated 21.09.2019, the Commissio....

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....(l) of CCR contesting DDG/2015/001 M/s. Dayadimensi India (P) Ltd. Consultancy Service 34,720 No registration number contesting TOTAL     1,59,040     5. With regard to the credit disallowed on the invoices dated 11.03.2015 and 13.03.2015, issued by M/s. Host India Events & Marketing, the learned counsel submitted that the description of the services has been wrongly mentioned in the table and in fact, the services availed are in the nature of Event Management Services. He adverted to page no.93 of the appeal paper book, where the copy of the invoice has been enclosed. The nature of the service is described in the invoice as Event Management Service on which service tax has been paid by the appellant. The said service is eligible input service and the credit ought to have been allowed by the authorities below. He drew support from the decision of the Tribunal in the case of M/s. DBOI Global Services P. Ltd. Vs Commissioner of Service Tax, Mumbai reported in 2017 (48) S.T.R.157 (Tri.- Mumbai) to argue that Event Management Services were held to be eligible input service. The said decision was upheld before the Hon'ble Bombay High Court by the depa....

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....s no dispute with regard to the services availed and the service tax paid, the department cannot deny the credit/refund on these services. To support his argument, he relied upon the decision of the Tribunal in the case of M/s. Mafatlal Industries Ltd., Vs CC & ST, Ahmedabad reported in 2020 (43) G.S.T.L. 562 (Tri.-Ahmd.). He prayed that the appeal may be allowed. 9. The learned Authorised Representative Shri Vikas Jhajharia supported the findings in the impugned order. 10. Heard both sides. 11. The issue is with regard to the rejection of refund claim filed under Rule 5 Cenvat Credit Rules, 2004 as amended. The table reproduced above would give the details of the services that are contested in this appeal. 12. The first issue is with regard to the rejection of refund claim on the invoices issued by M/s. Host India Events & Marketing. The credit has been disallowed by the original authority holding that there is no nexus with the output services. In the table, the services is seen described as Education and Training Expenses. The said invoice has been furnished in page no.93 of the appeal paper book. In the invoices, the services are described as Event Management Services. The ....

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.... M/s. Ramala Sahakari Chini Mills Ltd., UP Vs CCE, Meerut - 2010 (26) E.L.T.321 (S.C.) while considering the admissibility of credit on welding electrodes used in repair and maintenance. The Hon‟ble Larger Bench of Apex Court held that the word "include" in the statutory definition of "input‟ is generally used to enlarge the meaning of the preceding words and it is by way of extension and not with restriction". For these reasons, I am of the view that credit availed in respect of Subscription Fee paid on Export Promotion Council for EOU, SEZ and M/s. Nasscom vide invoices dated 20.04.2015 and 15.05.2015 are eligible for refund. 15. With regard to invoices issued by M/s. Beyond Square Solutions (P) Ltd., the learned counsel has argued that though the nature of expenses is described in the invoices dated 15.05.2015 and 07.03.2015 by M/s. Beyond Square Solutions (P) Ltd., as Subscription Fee, these invoices are actually issued for providing software solutions and not expenses towards Subscription Fee. In page 95, the invoice issued by M/s. Beyond Square Solutions P. Ltd., dated 15.05.2015 is enclosed. The description of service is mentioned in the invoice as monthly Subs....