2018 (3) TMI 774 – CESTAT CHENNAI – TMI – Refund of unutilized CENVAT credit – Rule 5 of CCR – input services – Event Management Service – car parking services – denial on account of nexus – Held that: – the period involved is prior to 1.4.2011 when the definition of input service had a wide ambit. It is also brought from the records that Event Management Service was availed by the assessee for the purpose of sales promotion. So also, the car parking was availed for the purpose of giving parking facilities to the employees as well as the management – The denial of credit stating that these services do not have nexus with the output services provided is not justified.
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CENVAT credit – Duty paying documents – debit notes – Held that: – The Tribunal in the case of Ad-Magnum Packaging Pvt. Ltd. [2017 (4) TMI 209 – CESTAT NEW DELHI] has held that debit notes are valid documents for availing credit provided it contains all requisite information as prescribed in Rule 9 (1) of Cenvat Cre
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out of same impugned order, they are heard together and are disposed by this common order. The parties hereinafter are referred to as assessee and department for the sake of convenience. 3. The brief facts of the case are that the assessee who is engaged in providing export of services had filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 for the unutilized cenvat credit. The refund sanctioning authority partly sanctioned the refund and rejected the balance claim of the assessee. Aggrieved, the assessee filed appeals before the Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) allowed the refund claim in respect of some issues and also remanded certain issues. However, in the case of credit availed on Event Management Services, Renting of Immovable Property services for car parking and credit availed on debit notes rejection of refund was upheld. The assessee aggrieved by such rejection, has filed appeal Nos.ST/41609-41612/2014, ST/41614
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made by the service provider subsequently; that such documents are considered to be valid documents for availing credit and he relied upon the decision in the case of Ad-Magnum Packaging Pvt. Ltd. Vs CCE – 2017 (346) ELT 142 (Tri.-Del.). Ld. Counsel also pointed out that the Commissioner (Appeals) has observed that such debit notes do not contain necessary particulars. He submits that, if an opportunity is given the assessee would be able to establish that these documents would correspond to the credit availed as well as service tax paid by them. He pleaded that appeals may be allowed. 3. Ld. A.R Shri K. Veerabhadra Reddy reiterated the grounds stated in the appeals filed by the department. With regard to the issue contested by the assessee, he relied upon the findings in the orders of the Commissioner (Appeals). 4. Heard both sides. 5. We take note of the fact that the period involved is prior to 1.4.2011 when the definition of input service had a wide ambit. It is also brought from t
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had relied upon the decision in the case of Vodafone Essar Spacetel Ltd. Vs Commissioner 2016 (43) STR 124 (Tribunal) wherein a similar view was taken. Following the same, we hold that debit notes are valid documents for availing credit and rejection of refund on this ground is unjustified. However, since Commissioner (Appeals) has observed that the said debit notes do not contain necessary information, we are of the considered opinion that the issue with regard to credit availed on debit notes requires verification. For the limited purpose of verifying whether the credit availed on these debit notes is proper as to payment of service tax and other details, the matter is remanded to the adjudicating authority. The impugned order is modified to the extent of these issues only without disturbing the other findings and directions of the Commissioner (Appeals). Appeals filed by the assessee are allowed in above terms. Consequently, the appeals filed by the department are dismissed. ( Dict
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