2026 (2) TMI 734

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.... 4. Input Service invoices not issued on the registered premises 2,30,241/-   Total 1,06,48,601/- 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 helpdesk 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 behalf of its parent entity located outside India and some portion of services are provided directly to the customers located in India. The Appellant have classified their services under taxable category of 'Business Auxiliary Services' under Section 65(1) read with Section 65(105)(zzb) of the Finance Act, 1994. It is pertinent to note that there is no dispute with respect to the classification adopted by the Appellant as also with respect to the services provided by the Appellant to their overseas entity qualifying as export under Export of Services Rules, 2005. Since majority ....

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....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. 4.3 The learned Counsel further submits that it is not in dispute that the services provided by the Appellant qualify as 'export' and the Appellant have fulfilled all other conditions of eligibility for refund such as limitation, receipt of foreign exchange. 4.4 The learned Counsel further submits that this Tribunal in Appellant's own case [vide Final Order No. 60766-60769/2025 dated 09.07.2025] has held that credit if not objected at the stage of availment, the same cannot be challenged during the refund proceeding stage and the refund should be granted without raising a fresh challenge to the admissibility of credit. He also relies on the following decisions: * Bharat Sanchar Nigam Limited vs. CCE & ST, Chandigarh-I - (2024) 24 Centax 131 (Tri. Chan.) * Qualcomm India Pvt. Ltd. vs. Commissioner of Customs and Central Excise, Hyderabad-IV - 2020 (43) GSTL 402 (Tri. Hyd.), affirmed by Telangana High Court - Commissioner of Customs and Central Excise, Hyderabad-IV vs. Qualcomm India Pvt. Ltd. - 2....

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....e - 2027 (47) STR 58 (Tri. Bang.) * Kemwell Biopharma Pvt. Ltd. vs. Commr. of C.Ex., Bangalore - 2017 (47) STR 70 (Tri. Bang.) * Commissioner of CE & ST, Noida vs. HCL Technologies Ltd - 2016 (46) STR 751 (Tri. Del.) * Hindustan Unilever Ltd vs. CCE & ST, Kanpur - 2017 (3) GSTL 132 (Tri. All.) * mPortal India Wireless Solutions Pvt Ltd vs. Commr. of S.T., Bangalore - 2012 (27) STR 134 (Kar.) * Bechtel India Pvt Ltd vs. CST, Delhi - (2023) 11 Centax 321 (Tri. Chan.) 5. On the other hand, the learned Authorized Representative for the department reiterates the findings of the impugned order. 5.1 He submits that the Appellant have filed five different claims for the period January 2011 to March 2012 on account of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 05/2006-CE (NT) dated 14.03.2006 and Section 11B of the Central Excise Act, 1944. He further submits that the Adjudicating Authority vide Order-in-Original dated 12.05.2014, sanctioned the refund of Rs.25,34,35,905/- and rejected the refund of Rs.1,12,17,594/- on account of inadmissible CENVAT credit. 5.2 He further submits th....

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....td vs. CCE & ST - 2017 (7) TMI 57 CESTAT Bangalore 6. Video Production Services 3,82,608 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 7. Interior Decorator's Services 2,14,016 For renovation and modernization of office building and premises Olam Information Services Private Limited vs. Commissioner of Central GST & Excise, Chennai - 2022 (2) TMI 201 CESTAT Chennai 8. Mandap Keeper Services 7,614 Availed for business events such as conferences, seminars, trainings etc and career/job fairs CCE vs. Convergys India Services Pvt Ltd - 2017 (48) STR 173 (Tri Chandigarh) 9.  Club or Association Services 3,58,456 Membership of business associations engaged in evolving innovative ideas and practices among the organizations/ employees Overseas Infrastructure Albance (I) Pvt Ltd vs. Commr of CGST - 2021 (44) GSTL 379 (Tri Mumbai) Warburg Pincus India Pvt Ltd vs. Commissioner of Service Tax, Mumbai - 2018 (364) ELT 159 (Tri Mumbai) 10. Photography Serv....

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....e following test can be used to see whether sufficient nexus exists. In case the absence of such input/input service adversely impacts the quality and efficiency of the provision of service exported, it should be considered as eligible input or input service. In the case of BPOs/Call Centres, the services directly relatable to their export business are renting of premises; right to use software; maintenance and repair of equipment; telecommunication facilities; etc. Further, in the instant example, services like outdoor catering or rent-a-cab for pick-up and dropping of its employees to office would also be eligible for credit on account of the fact that these 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, manda....