2024 (9) TMI 1024

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..... M. MISRA All these appeals are filed against Order-in-Appeal No.359-362/2013 dated 27.08.2013 and No.627-636/2015 dated 31.12.2015 passed by the Commissioner of Central Excise (Appeals), Bangalore. Since the issue involved in all these appeals lies in a narrow compass, they are taken up together for hearing and disposal. The details of appeals are tabulated below: ( Amounts in Rupees ) Sl. No. Appeal No. Period OIA Rejected Refund in dispute 1 ST/28284/2013 April 2010 to June 2010 No.359 to 362/2013 dated 27.08.2013 8,96,721 2 ST/28285/2013 July 2010 to September 2010 No.359 to 362/2013 dated 27.08.2013 6,92,958 3 ST/28286/2013 October 2010 to December 2010 No.359 to 362/2013 ....

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....ion of the cash refund claimed has been allowed by the authorities below, however, certain input services viz., Air Travel Service, Banking and Other Financial Services, Club or Association Membership Fee, Credit Card, Debit Card Service, Event Management Service, Management or Business Consultancy Service, Real Estate Agency Service, etc., have been denied observing that the same do not qualify the definition of 'input services', hence, not admissible for refund. Against the rejection of refund claimed against these services, the appellant preferred an appeal before the learned Commissioner (Appeals), who in turn allowed credit on few services and upheld the order of the authorities below on other services. Hence, the present appeals. 3....

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....ind that each of these services as claimed by the appellant in their written submissions detailed below held to be admissible under various judgments of this Tribunal. Sl. No. Input Service Nexus with the output service Orders holding that the input service is valid 1. Real Estate Agent service (Rs.1,17,27,633/-) Input services used by the Appellant for identifying premises for carrying out their operations. This is an essential input as without the premises, the Appellant would not be able to conduct their business. The service received by the agent is directly co-related to the output service. Golflinks Software Park Pvt Ltd V. C.C.E & C.S.T. - Bangalore [2018 (8) TMI 331 - CESTAT Bangalore] Omega Healthcare Manage....

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....39 (Tri- Ahmed.)] M/s. Bell Ceramics Ltd v. Commissioner Of C. Ex. &     business purposes and are essential in providing the output service as the Appellant are providing services to M/s. NTC and its subsidiaries situated outside India. S. Tax, Vadodara [2016 (11) TMI 276 (Tri-Ahmed.)] Dr. Reddy's Lab. Ltd. v. Commissioner of C. Ex., Hyderabad,  2010  (19) S.T.R. 71 (Tri. - Bang.) Commissioner Of Central Excise & Cgst, Meerut-I v. M/s. Jubilant Life Sciences Ltd., 2024 (4) TMI 670 - CESTAT ALLAHABAD. 4. Credit cards, debit cards services (Rs.1,30,395/-) Credit availed on the expenses incurred on food cards which have been disbursed to the employee for use within the office premises to avail food ser....

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....s India Pvt Ltd. v. Commissioner of Central Excise and Service Tax [2018 (363) E.L.T. 1179 (Tri. - Ahmed.)] 8. Club or Association membership fees (Rs.39,243/-) Input service relates to the charges of membership for associations such as Indian Chambers of Commerce which provide the market related information and key information  regarding  the industry  standards   and Commissioner Of Central Excise Jaipur v. M/s. Shree Cement Ltd. [2017 (11) TMI 1408 (Raj.)] M/s. GMM Pfaudler Ltd. v. C.C.E. & C.C. Anand [2017 (11)  TMI 2031  -  CESTAT     sustainability in the market. Ahmedabad] M/s. Aia Engineering Ltd v. C.C.E. & S.T. - Ahmedabad-II [2017 (9) TMI 1629 - CESTAT Ahme....

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....lar basis which are essential for the effective functioning of the business. M/s. JSW Steel Ltd v. Commissioner Of Central Excise, Customs And Service Tax [2021 (12) TMI 381 - CESTAT Bangalore] CCE, Hyderabad Vs Deloitte Tax Services India Pvt Ltd  [2008 (11) STR 266 (Tri - Bang)] 13. Health Cub & Fitness Centre (Rs.6,180/-) Input services utilized for health club membership taken on behalf of the employees for their welfare. Commissioner of Central Excise v. HCL Technologies [2015 - 37 STR 716 (HC- Allah.)] Accenture Services Pvt. Ltd. v. Commissioner of Service Tax [2015 (3) TMI 1114 - CESTAT Mumbai] 14. Tour Operator Service (Rs.980/-) Availed by the Appellant for their employees to undertake domestic and int....