2018 (9) TMI 1382 – CESTAT MUMBAI – TMI – Refund of unutilized CENVAT Credit – export of services – Input services – catering service – denial of refund on the ground of nexus of the service with the output service – Held that:- The fact is not on dispute that the appellant had availed the services of the caterer for providing the catering facility to its employees, working within its business premises. Since providing catering facilities to the employees within the business premises is as per the Human Resource Policy, adopted by the appellant, the service tax paid on such service, should be considered as input service for the purpose of availment of refund benefit.
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Refund allowed – appeal allowed – decided in favor of appellant. – Appeal No. ST/86469 & 86481/2018 – A/87224-87225/2018 – Dated:- 28-8-2018 – Mr. S.K. Mohanty, Member (Judicial) Shri Prasad Paranjape, Advocate with Ms. Shraddha Seth, C.A. for appellant Shri O.M. Shivdikar, Asst. Commr (AR) for respondent ORDER Per:
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idered the refund of service tax in respect of some of input services. Learned Commissioner (Appeals) has also considered certain input services for the purpose of refund benefit. However, the learned Commissioner (Appeals) has denied the service tax refund in respect of catering service and rent-a-cab service, on the ground that such service has been used by the appellant for personal consumption of its employees and thus, such service has no nexus with the output service provided by the appellant. 3. Learned Advocate appearing for the appellant submits that the appellant is not pressing for denial of refund benefit in respect of rent-a-cab service. However, he contended that catering service was availed and utilized by the appellant as per the H.R. Policy adopted by the appellant Company and such service has nexus with the output service exported by the appellant. He further submits that since the period of dispute is prior to April 2011, the appellant should be governed under the pr
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business premises. Since providing catering facilities to the employees within the business premises is as per the Human Resource Policy, adopted by the appellant, the service tax paid on such service, in my opinion, should be considered as input service for the purpose of availment of refund benefit. Further, I also find that the period of dispute in this case is governed under the unamended definition of input service (effective upto 31.03.2011) were under, activities relating to business were considered as input service. Since the said service was used / utilised for accomplishing its business activities, refund benefit of service tax on such service cannot be denied. Therefore, the impugned order, to the extent it denied the refund benefit on catering service, is set aside and the appeals are allowed. 7. The appeals are disposed of in the above terms. (Order dictated in Court) – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanageme
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