TaxTMI 
TaxTMI 
TaxTMI 
2018 (6) TMI 1813
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....ces were allowed as input service. He submits that lower authority also raised the issue that documentary evidences were not produced. He submits that all the documents were produced by which from which it can be seen that service were used for providing output service. 3. On the other hand, Shri. M.P. Damle, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the records. 5. In order to understand the nature of input services, use thereof and admissibility for cenvat, the chart produced by the appellant is for assistance to arrive at concusion of the case. The said detailed chart submitted by the Ld. Counsel is reproduced below: Sl.No Heads of Service ST/85387/2018 ST/85386/2018 ST/85382/2018 Total Issue / Basis for denying CENVAT Credit Submission Case laws relied upon by Appellant (page no. of compilation) 2005 to 2012 Order-in-Original No.47/ST-II/Dn Vi/Addl./SN/13-14 2012 to 2014 Order-in-Original 06 to 07/JM(AC)/DIVV/ ST-VII/2015-16 2014-15 Order-in-Original No.357/JM(AC)/DIVV/ ST-VII/2014-15 1 Transportation ....
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....Mandap Keeper Services 91,894 - 8,281 1,00,175 1. Credit has been denied stating that services of event management do not affect the efficiency of providing the output service 2. Board Circular of 2010 cited / relied upon In a service industry, like that of the Appellant, human resources are the most important aspect, and these services are used for conducting seminars of knowledge updation, discuss global trends and developments in business, as also for team building activity, workshops, meetings, etc. Hence, these services are directly "used in" providing the output service of the Appellant and CENVAT Credit is admissible 1. J.P. Morgan Services (I) Pvt. Ltd. (Tri- Mumbai) [ pg no. 49 to 52 of the compilation] 2. Accenture Services Pvt. Ltd. (Tri- Mumbai) [ pg no. 37 to 40 of the compliation] 3. Dell International Services India Private Limited (Tri- Bangalore) [ pg no. 57 to 61 of the compilation] 4. WNS Global Services (Tri- Mumbai) [ pg no. 33 to 36 of the compilation] 5. Oceans Connect India Pvt. Ltd. (Tri- Mumbai) [ pg no. 67 to 69 of the compilation 4 Security charges 3,84,314 2,22,970 1,45,607 7,52,891 1. Invoice not in registered addr....
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....- Mumbai) [ pg no. 37 to 40 of the compilation] 7 Custom House Agent Services 28,808 - - 28,808 Credit has been denied stating there is no nexus of this service with the output service and fact of, and details of import goods not explained to enjoy CHA services credit 1. Services are used for clearing imported assets, which are to be used to provide output services (telephony equipment used for business) 2. There is no legal requirement to mention or disclose goods imported and this is a frivolous test to deny credit 1. WNS Global Services (Tri- Mumbai) [ pg no.33 to 36 of the compilation] 2. Sundaram Clayton Ltd. (Tri- Chennai) [ pg no. 70 to 73 of the compilation 8 Furniture Repair Services 7,110 - - 7,110 Billing address not clear - Rule 9(6) of CCR is relied 1. Credit disallowed stating there is not nexus with the output service and is in nature of replacement and not repair 2. Address of office not clear Procedural lapse to be condoned, especially since the address clearly mentioned the Appellant's address along with the Company's name and service has been received These services have been used by the Appellant for repair/mai....
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....ding appeal in HC and (c) no documents / details given 1. Axis Bank Ltd. (Tri- Mumbai) [ pg no. 121 to 125 of the compilation] 2. WNS Global Services (Tri- Mumbai ) [ pg no.33 to 36 of the compilation] 3. Accenture Services Pvt. Ltd. (Tri- Mumbai) [ pg no.37 to 40 of the compilation] 4. Integra Software Services Pvt. Ltd. (Tri- Chennai) [ pg no. 41 to 48 of the compilation] 5. KLA Tencor Software India Pvt. Ltd. (Tri- Chennai) [ pg no. 53 to 56 of the compilation] 6. Essar Oil (HC- Gujarat) [ pg no. 62 to 63 of the compilation] 2 Hotel Stay Services 7,288 26,384 - 33,672 1. Nexus with output service or how efficiency to provide output service is impacted in absence of service 2. Official use not shown 1. The hotel bills will never indicate purpose of stay 2. Bills may be verified with debit to P&L account 3. No personal consumption - stay is for business purposes of meeting, seminar, conference, workshop 4. Impossible test cannot be required of the Appellant 1. One Advertising & Communication Services Ltd. (Tri- Ahmedabad ) [ pg no. 89 to 90 of the compilation] 2. Accenture Services Pvt. Ltd. (Tri- Mumbai) [ pg no. 37 to 40 of the compilati....
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.... the case of Marathon Electric (Tri 1. Marathon Electric India Pvt. Ltd. (Tri- Hyd) [ pg no.82 to 84 of the of the compilation 7 Service tax on reverse charge (lease line) - - 1,49,781 1,49,781 Rule 5B of CCR cited to disallowed credit - para 8.10.1 Incorrect provision of CCR applied to deny Credit. Facts of matter not considered, i.e. the Appellant's services are not covered under Section 68(2) of Finance Act, and the provision is irrelevant in the present facts 8 General Insurance Services - - 9,374 9,374 Credit disallowed in absence as documentary evidence not produced to show that services not in nature of health/life insurance These services are procured for insuring office equipment from unseen perils like fire, etc. as well as insuring company cars, etc, hence, these services are in the nature of 'general insurance' and not 'life insurance', which is an entirely different genus of insurance 1. Accenture Services Pvt. Ltd. (Tri- Mumbai) [ pg no. 37 to 40 of the compilation] 2. Sundaram Clayton Ltd. vs. Commissioner (Tri- Chennai) [pg no. 70 to 73 of the compilation 9 Event Management Services - - 385....
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....e services are procured for cleanliness and hygiene of the office premises 1. Integra Software Services Pvt. Ltd. (Tri- Chennai) [ pg no. 41 to 48 of the compilation] 2. Hindustan Petroleum Corpn. Ltd. (Tri- Hyd) [ pg no. 78 to 81 of the compilation 14 Invoice not in registered address of Appellant 17,922 19,670 - 37,592 Credit denied stating delay in amendment of registration certificate not procedural infraction, hence, credit to be denied 1. Appellant is registered under Service tax law and has notified of change in address to the Department promptly, hence, no basis for denial of credit 2. Specifically included in input service definition 3. Circular No. 120/01/2010 dated 19.01.10 requires liberal approach in case of incomplete invoice 1. U.G. Sugar & Industries Ltd (Tri- Delhi) 2. Circular 120/01/2010 dated 19.01.10 [ pg no. 1 to 3 of the compilation 15 Invoice not in name of appellant - 5,348 8,292 13,640 Credit denied due to: 1. Invoice not being in the name of appellant but employee with c/o address of appellant. 2. Certain personal consumption noticed. 1. The credit was availed on a summary basis, and the invoice clearly disp....
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....output service is impacted in absence of service 2. Official use not shown 1. The hotel bills will never indicate purpose of stay 2. Bills may be verified with debit to P/L account 3. No personal consumption - stay is for business purpose like meeting, seminar, conference, workshop 4. Impossible cannot be required of the Appellant 1. One Advertising & Communication Services Ltd. (Tri-Ahmedabad ) [ pg no. 89 to 90 of the compilation] 2. Accenture Services Pvt. Ltd. (Tri- Mumbai) [ pg no. 37 to 40 of the compilation] 3 Online Information Database Access and Retrieval services (OIDAR services) - - - 16,179 - 16,179 Credit disallowed for: 1. Documentary evidence to show that services used for recruitment of employees 1. Services procured from naukri.com for hiring people 2. Human resources most important facet for services industry 1. WNS Global Services (Tri- Mumbai ) [ pg no.33 to 36 of the compilation] 2. Knoah Solutions Pvt. Ltd. (Tri- Hyd) [ pg no. 85 to 88 of the compilation] 3. Convergys India Pvt. Ltd. (Tri- Delhi) [ pg no. 15 to 16 of the compilation] 4 Office document storage services and printing and photo-copying services - ....
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....d property, and not for people 1. Accenture Services Pvt. Ltd. (Tri- Mumbai) [ pg no. 37 to 40 of the compilation] 2. Sundaram Clayton Ltd. vs. Commissioner (Tri- Chennai) [pg no. 70 to 73 of the compilation 9 Facilitator/ Agent service charges (Security) - - 22,510 - - 22,510 Nexus not exhibited inasmuch as invoices not establishing nature of service These services are of security charges and falls squarely in the inclusive part of the definition of 'input service'. Therefore, credit cannot be denied Convergys India Pvt. Ltd. (Tri-Del)[pg no. 15 to 16 of the compilation 10 Event Management services - - 8,281 - - 8,281 1. Nexus with output service or how efficiency to provide output service is impacted in absence of service 2. Circular 120/01/2010 dated 19.01.10 cited to deny credit In a service industry, like that of the Appellant, human resources are the most important aspect. Event management services are used for conducting seminars of knowledge updation, discuss global trends and developments in business, as also for team building activity, workshops, meetings, etc. Hence, these services are directly "used in" providing t....