KKR India Advisors Pvt. Ltd. Versus Commissioner of CGST, Mumbai Central And Vice-Versa
Service Tax
2018 (6) TMI 797 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 24-4-2018
ST/88029/2017, ST/Stay/85082/2018 ST/85149/2018 – Order No. A/86146-86147/2018
Service Tax
Hon'ble Mr. Ramesh Nair, Member ( Judicial )
Shri S. Thirumalai, Advocate, for assessee
Shri Vivek Dwivedi, Assistant Commissioner (AR), for revenue
ORDER
The issue involved in the present case is that –
(i) What should be the relevant date for filing the refund under Rule 5 / Notification 27/2012-CE(NT) dated 18.6.2012.
(ii) Whether the input services viz. general insurance services, real estate agent's services, stock broker services, online information and data access or retrieved services, club or association services and sponsorship services, are input services for the purpose of refund under Rule 5 and whether these services have nexus with the export of services.
2. Shri S. Thirumalai, l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vs. CCE&ST, Noida – 2016 (44) STR 97 (Tri.-All.);
(iii) Willis Processing Services (India) Pvt. Ltd. vs. CST, Mumbai-II (Order No.A/85189-85205/16/SMB dated 1.1.2016) as affirmed by the Hon'ble High Court in 2017 (7) GSTL 12 (Bom.);
(iv) D.E. Shaw India Pvt. Ltd. vs. CCE, Hyderabad – Final Order No.A/30716/2016 dated 1.7.2016;
(v) Steria India Ltd. vs. CC&CEx., Noida – 2013-VIL- 21-CESTAT-DEL-ST;
(vi) Xilinx India Technology Services Pvt. Ltd. vs. CCE&ST, Hyderabad-IV – Final Order No.A/30309/2016 dated 7.4.2016.
3. As regards the Revenue's appeal, the refund claim was filed well within one year from the end of the quarter. Therefore, as per the Larger Bench decision of the Tribunal in the case of CCE& SST, Bengaluru ST-I vs. Span Infotech (India) Pvt. Ltd. – 2018-VIL-107- CESTAT-MUM-ST-LB, the refund stands filed within one year from the end of the quarter, which is the relevant date in terms of Section 11B of the Central Excise Act, 1944, as made applicable by Notification N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
was submitted on 30.9.2013, which shows that the refund was filed within one year from the end of the quarter. Therefore, it is well within the prescribed time as provided under Section 11B of the Central Excise Act. Therefore, there is no substance in the Revenue's appeal. Hence the Revenue's appeal is dismissed.
6. As regards the assessee's appeal, I find that the issue is whether the services such as general insurance services, real estate agent's services, stock broker services, online information and data access or retrieved services, club or association services and sponsorship services are admissible input services and have nexus with the services exported in term of Rule 2(l) of the Cenvat Credit Rules, 2004. As explained by the learned counsel, which is based on the invoices submitted, I find that general insurance is for the purpose of insurance policy for the entire premises, including fire, asset of the premises, a small part of the inputs, mediclaim for the employees. In
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
purpose of assessing the overall work of the company which is required for the purpose of business of investment banking. This issue is covered by the judgment of the Tribunal in the case of D.E. Shaw India Pvt. Ltd. (supra) and Willis Processing Services (India) Pvt. Ltd. (supra). Therefore, this service is directly used in providing the output service. As regards the online information and data access or retrieved services, from the invoice it is observed that this service is for subscription of website which is used for conducting their business. Therefore, it is directly used for providing the output service, hence the credit is admissible. As regards club or association services, the invoice shows that the membership is of business association. It is common that every membership is for business association which helps the assessee to promote their business by meeting the various members of the association who are into similar business. Therefore, the membership of a business assoc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =