TaxTMI 
TaxTMI 
2025 (7) TMI 564
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.... for the purpose of discussion and decision. Appeal-wise details of impugned order, period and refund amount are given herein below in tabular form : S. No. Appeal No. Impugned Order Period Refund in dispute (in Rs.) 1. ST/54807/2014 OIA No. 326- 328/SVS/GGN/2014 dated 06.06.2014 April 2010 to June 2010 54,69,217/- 2. ST/54808/2014 OIA No. No. 326- 328/SVS/GGN/2014 dated 06.06.2014 February 2008 2,71,412/- 3. ST/54809/2014 OIA No. 326- 328/SVS/GGN/2014 dated 06.06.2014 June 2010 to Sept 2010 5,71,087/- 4. ST/60347/2016 OIA No. 16/ST/Appeal- II/MK/GGN/2016 dated 25.02.2016 April 2008 to Sept 2008 49,36,347/- Total 1,12,48,063/- 2. Briefly stated facts of the present case are that the appellant are primarily involved in the provision of various back-end services in the nature of call centre services, back office management, IT help- desk services, collectively called as "BPO Services". The appellant have entered into a Master Services Sub-Contracting Agreement with Genpact International, Hungary Branch located outside India. Majority of the services provided by the appellant are exported outside India on....
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....ceedings were initiated against the appellant under Rule 14 of CENVAT Credit Rules, 2004 for recovery of CENVAT credit which remained unutilized and was sought to be refunded due to export nature of output services provided by the appellant. 4.2 The learned Counsel further submits that all the services, on which CENVAT credit has been denied, have been held to be 'input services' in various decisions passed by the Tribunal as well as by the High Courts. He also relies on the Circular No. 120/01/2010-ST dated 19.01.2010, which inter alia clarifies that there cannot be two different yard sticks, i.e., one for determining the eligibility of CENVAT credit and the other for determining the eligibility of refund; in other words, once credit when availed was not objected by the department, the same cannot be challenged during the refund processing stage. For the proposition that credit if not objected at the stage of availment, then the same cannot be challenged during the refund processing stage, he relies on the following decisions: * Qualcomm India Pvt. Ltd. vs. Commissioner of Customs and Central Excise, Hyderabad-IV - 2020 (43) GSTL 402 (Tri. Hyd.) * Commissioner....
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...., business promotion events, internal team building activities such events Warburg Pincus India Pvt Ltd vs. CGST - 2022 (11) TMI 695 CESTAT Mumbai 2. General Insurance Services 14,71,151 Insurance employees for Tata Teleservices (Maharashtra) Ltd vs. CST - 2024 (3) TMI 1407 CESTAT MUMBAI LB 3. General Insurance Services 4,45,834 Insurance for members employees family of Tata Teleservices (Maharashtra) Ltd vs. CST - 2024 (3) TMI 1407 CESTAT MUMBAI LB 4. Tour Operators Services 1,95,241 For employees transportation to and fro to office and business travel Tata Advanced Materials Ltd vs. CCE & ST - 2017 (7) TMI 57 CESTAT Bangalore 5. Credit Rating Agency's Services 71,912 Availed while recruiting employees to do background verification who are engaged in provision of its output services Adani Port and Special Economic Zone Ltd vs. CST - 2016 (42) STR 1010 (Tri. Ahmd.) 6. Sponsorship Services 20,600 Availed for promotion enhancement brand and - increases domestic business for the appellant HCL Technologies Ltd vs. CCE - 2015 (40) STR 369 (Tri. Del.) 7. Construction of Complex Services 14,018 For r....
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....carpets and curtains sanitized and clean CCE, Chennai vs. M/S Fourrts (I) Laboratories Pvt Ltd - 2009-VIL-30-CESTAT CHE-ST 2,71,412 Appeal No. ST/54809/2014 17. General Insurance Services 2,88,794 Insurance for employees Tata Teleservices (Maharashtra) Ltd vs. CST - 2024 (3) TMI 1407 CESTAT MUMBAI LB 18. Event Management Services 2,35,545 For organizing career fairs, business promotion events, internal team building activities such events Warburg Pincus India Pvt Ltd vs. CGST - 2022 (11) TMI 695 CESTAT Mumbai 19. Video Production Agency's Services 27,737 For recording official events, seminars and conferences held for employees and training and marketing activities 24/7 Customer Pvt. Ltd. Vs. Commissioner of Central Tax Bengaluru East - 2021 (3) TMI 414 CESTAT Bangalore 20. Dry Cleaners Services 9,139 For cleanliness of office furniture, carpets and curtains sanitized and clean CCE, Chennai vs. M/S Fourrts (I) Laboratories Pvt Ltd - 2009-VIL-30- CESTAT CHE-ST 21. Interior Decorator's Services 3,106 For renovation and modernization of office ....
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....se offices run on 24x7 basis and transportation and provision of food to the employees are necessary pre- requisites which the employer has to provide to its employees to ensure that output service is provided efficiently. Similarly, since BPOs/Call Centres require a large manpower, service tax paid on manpower recruitment agency would also be eligible both for taking the credit and the refund thereof. On the other hand, activities like event management, such as company- sponsored dinners/picnics/tours, flower arrangements, mandap keepers, hydrant sprinkler systems (that is, services which can be called as recreational or used for beautification of premises), rest houses etc. prima facie would not appear to impact the efficiency in providing the output services, unless adequate justification is shown regarding their need." 9. Further, we find that in the case of Qualcomm India Pvt Ltd vs. Commr (supra), it was held by the Tribunal that if the CENVAT credit has not been questioned at the time of availment, then the same cannot be questioned at the time of refund. The said decision of the Tribunal has been affirmed by the Hon'ble High Court of Telangana in the case of Commr. vs. Q....