TaxTMI 
TaxTMI 
2026 (3) TMI 1723
X X X X Extracts X X X X
X X X X Extracts X X X X
.... on input services. 2. Brief facts are that the Appellant is a 100% EOU registered with the department under the category Business Auxiliary Services and Business Support Services. The Appellant had filed a refund claim under Rule 5 of the Cenvat Credit Rules, 2004 (CCR) seeking refund of the unutilized input service tax credit taken towards rendering its output services during the period April 2012 to June 2012. After due process of law, the Adjudicating Authority (Refund Sanctioning Authority) vide the aforesaid Order in Original dated 23.05.2014 sanctioned the refund claim partially, while rejecting the balance amount on the ground that certain input services on which credit was taken are not services that were consumed for providing ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....viding output service, without furnishing any reasons as to how such a determination has been made. It is submitted that even the Appellate Authority has after reproducing the erstwhile provisions of Section 2(l) of the CCR, denied the refund on the ground that only those services that are used directly for providing the taxable services qualify as input services under Rule 2(1), which is not correct. It is contended that input services availed were used for providing the output service and the input service credit is available even post 01.04.2011 as long as the same is not utilised for the personal consumption of the employee. Ld. Counsel provided a tabulation of the input service on which the credit was availed and explaining the purpose....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to conducting events. These events are mainly conducted to recognize the best performance, for future development and to keep the employees motivated. Reliance is placed on the decision in the case of DBOI Global Services P Ltd. Vs. Commissioner of CGST, Mumbai East, Final Order No. A/85461/2020 department.04.03.2020. Air Travel Services These services were availed towards employees' travel for business related activities. As the Appellant caters to US clients senior management officials travel to meet the clients and to produce orders. Therefore it is an eligible credit. Parking Charges The charges are paid by the Appellant for utilizing the parking space for the vehicles of the company. Therefore it is an eligible ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vt Ltd, 2009 (16) STR 198, in a case where the appellant therein was stated to be only into export of services and had claimed rebate of input services used for rendering export of services, a Division Bench of this Tribunal, after inter-alia examining Rule 5 of the Cenvat Credit Rules 2004, has held that "there can not be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible there is provision for grant of refund or as rebate. Without questioning the credit taken, the eligibility to rebate can not be questioned." The said decision is seen affirmed by the Honourable Punjab a....