TaxTMI 
TaxTMI 
2025 (7) TMI 1140
X X X X Extracts X X X X
X X X X Extracts X X X X
....n respect of unregistered premises or registered later, address of premises not mentioned on the invoices etc. 2.1 Appellant is engaged in providing taxable services namely 'Information Technology Services', 'Maintenance and Repair Services', 'Technical Testing and Analysis Service' and 'Business Support Services'. 2.2 The Appellant was exporting Information Technology Software Services and Business Support Service and availing Cenvat Credit of the service tax paid on input service. 2.3 They were filing refund claims in terms of Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 27/2012- CE (NT) dated 18.06.2012, for claiming the cash refund Cenvat Credit availed by them in respect of input/ input services received by them for providing the taxable services exported. The appellant filed refund claims for the quarter October 2015 to December 2015 and January 2016 to March 2016. These refund claims were partially rejected holding that the CENVAT Credit as claimed by the appellant was not admissible. Details of Orders-in-Original disallowing the claim is as follows:- Appeal No Period Date of claim Order in Original Date Refund Disallowed ST/70175....
X X X X Extracts X X X X
X X X X Extracts X X X X
....LORE] • Macnair Exports (P) Ltd. [2002 (142) E.L.T. 593 (Tri-Bangalore)] • Macnair Exports (P) Ltd., 2013 (152) E.L.T. A87 (S.C) • Nylex Traders [2011 (274) E.L.T. 71 (Tri-Mumbai)] • Appellant shall be entitled to interest for delay in deciding the refund on the amount for which refund was rejected. 4.1 We have considered the impugned order along with the submissions made in appeal and during the course of arguments. 4.2 Chronology of events leading to the present appeals as admitted by the appellant is as stated in the tables below: Dates and Events of Service Tax Appeal No.71075 of 2018 S. No. Dates Events Amount (in Rs.) 1. 29.07.2016 Refund Application filed (for quarter Oct. 2015 to Dec. 2015) 10,00,00,000 2. 02.09.2016 Refund claim withdrawn by the party pertaining to Life Insurance 55,06,248 3. 14.12.2016 Refund Sanctioned by the adjudicating authority vide Order-in-Original no. 73/R/AC/STD-I/2016-17 8,69,90,800 4. REFUND REJECTED [S.no. 1 - (S.no. 2+ S.no. 3)] 75,02,952 5. 14.12.2016 Show Cause Notice was issued for denying Cenvat credi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ul service- "(C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employee on vacation such as Leave or Home Travel Concession, when such service are used primarily for personal use or consumption of any employee. I observe that Gym equipment / body grooming blades meant for GYM are for personal use of the employees and has no nexus with output services provided by the company to its clients. Therefore. I hold that it is not eligible for credit as input service. (3) Photocopy, binding, printing charges (Rs.1.66.212/-+2,77,839/--As regards credit on the printing, photocopying and binding charges, I find that such activities are part of routine work of the office and the said charges have nexus with output service provided by the appellant and as such are eligible for credit as input service and for refund. (4) Event management service (Rs. 21,46,870/- Rs.10,64,999/-) Reman I observe that the adjudicating authority had denied the credit on the basi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tial refund. (6) Domestic courier charges (Rs. 4,81,104/-+1,16,248/-):- The appellant has contended that Domestic Courier Services were used. for dispatching documents to various units and offices of the appellant. The stand taken by the department is also same. No doubt in routine work such communication to various related parties e.g. suppliers service provides etc is essential and its absence would adversely affect the efficiency of the company. Further, credit on courier service was allowed in their own case vide OIA NO. 356/16-17 dated 21.02.17. Hence I hold that the credit on the same is admissible. (7) Charges for creative design Charges for Video Creation agenda Design. Info graphic charges, Digital photography, and creative services (Rs.30800/-+118851/-+ 122639/-+ 355543/-+ 3022/-+32418/- +113520/-):- Appellant has claimed that these services are used for the purpose of various internal projects. These were used in relation to training and coaching to its employees and for generation of new innovative ideas for business promotion. Design/info graphic and Digital photography are used for presentation for marketing purposes. I find that keeping in view the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....levant bills and other supporting documents for verification to original authority. If the premises to which the said invoices were issued, were registered as on the date of issue of invoices and the input credit is otherwise admissible, the credit and consequential refund will be admissible to the appellant. (b) Premises registered later on and unregistered premises:- The appellant has stated that in appeal No.960 of 2016-17- invoices involving credit of Rs. 81,09,203/- & Rs. 11,25,834/- were for premises registered on 26.02.2016 and 31.01.2017 respectively. The refund of credit pertains to period October 2015 to December' 2015 i.e. for the period before registration of the said premises. Hence it is an admitted fact that when services were received and used the said premises were not registered. They have further admitted that in case of appeal No.960/ 2016-17, invoices involving credit Rs.98,583/ were received at unregistered address. In case of appeal No. 448/16-17 invoices for Rs. 14,68,347/ were for unregistered address ie. the addresses of HCL Comnet Ltd and ICL Technologies BPO Services Ltd. B-34/3, Sector 59, Noida They have pleaded that registration ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n this context reliance must be placed on order of Hon'ble High Court of H.P. in case of CCE Vs Spectra Electronics Pvt. Ltd., (2009-235-ELT-795 (III)) where it was observed that the object and purpose of having pre-printed invoices is to check the defrauding of the Government by the assesses by availing double credit on a single consignment. Accordingly, I uphold the order of the adjudicating authority to this extent. (13) Missing Invoices (Rs. 16,68,714/-): The appellant has pleaded that they are eligilile for refund on the basis of photocopies of the invoices. Under the law credit is allowed on prescribed documents which are invoices in the instant case. In the normal circumstances where an assessee receives original invoice, he is eligible for the credit automatically unless it is found that credit was legally not admissible Where original document is missing an assessee can not claim credit automatically without satisfying the authorities that credit has been rightly availed. Authenticity of documents must be proved to the satisfaction of the authority. Considering the facts and circumstances of the case, I allow credit on the basis of photocopies of the invoices ....