TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 842
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....issioner of Central Tax, CGST, Navi Mumbai, is assailed in this appeal by the Assessee appellant. 2. Facts of the case, in a nutshell would go to reveal that pursuant to service agreement dated 22.11.2013, Appellant was providing services to M/s. Thyssenkrupp AG, Germany and it had raised 14 invoices as well as received consideration in convertible Foreign Exchange on 14.10.2015. While providing the said services of management and business consultancy, Appellant had used various input services namely Chartered Accountant Services, sponsorship services, travelling services etc. and availed cenvat credit thereon. For realization of un-utilised accumulated cenvat credit, appellant sought for refund of the aforesaid amount but the Refund San....
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....0-CESTAT Chandigarh] and also in the case of Kuehne plus Nagel Private Ltd Vs. Union of India and others, reported in [2025 -VIL-644 GUJ.], She further argued that in those two decided cases, even in the absence of submission of FIRC document, benefit of refund was granted to the Appellants on the ground that the same cannot be denied solely on the basis of clerical error or on technical or procedural irregularity but in the instant case, not only Appellant had submitted FIRC, though with a wrong purpose code but also had pursued diligently with the Foreign Bank to rectify the FIRC with correct purpose code number S1006, concerning which a series of email correspondence has already been placed on recorded as additional piece of evidence. Sh....
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....fund was inadmissible. Relevant portion of the same order is required to be reproduced here for better clarity. "... I find that in this annexure, purpose code S1102 is for "Personal, Cultural services such as those related to museums, libraries, archives and sporting activities, fees for correspondence courses abroad." This means that the remittance details printed on 12.10.2015, submitted by the appellant, is for the services for "Personal, Cultural services such as those related to museums, libraries, archives and sporting activities, fees for correspondence courses abroad" whereas appellant have exported services of "advisory, administrative and business support services" to Thyssenkrupp AG, Germany. Due to this anomaly, it can....
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....ds the cause of the Appellant and even permitted it to rectify the FIRC document or to file a proper FIRC in respect of export services claimed by it after making clear observation that there was anomaly in the purpose code entered by the Appellant on the export of service claimed by Appellant but rectification of such FIRC was beyond the control of appellant since it had approached the concerned Bank both in India and abroad to do such rectification but failed to get the required result. However, going by Rule 6A(E) of the Service Tax Rules, 1994, the requirement that meets the criteria of export of service is receipt of payment of such service from the provider of service in convertible foreign exchange. This being so, mentioning of wrong....
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....uses/co-relation is required to be established, this service which is termed as professional service is in reality a legal service sought by a foreigner not conversant with the Income Tax Laws and directly covered under Rule-2l of the Cenvat Credit Rules 2004. Hence, Appellant is eligible to avail credit on the tax paid towards travelling/professional/ legal services for an amount of Rs. 5180/-. 8. Now coming to Air Travel Agency services against which denial of credit of Rs. 4817/- was confirmed by the Commissioner (Appeals), it is to be noted here that Air Travel is covered under the exclusion clause of the definition provided for input services when it was used primarily for personal use or consumption of its employees and despite dir....