Custom, Excise & Service Tax Tribunal
M/S Adp Pvt. Ltd vs Commissioner Of Central Excise, ... on 13 October, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE Final Order No. 21880 / 2014 Appeal(s) Involved: ST/3124/2012-DB [Arising out of the Order-in-Appeal Nos. 119 & 120/2012 dated 30/07/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals-II), Hyderabad] M/s ADP Pvt. Ltd 6-3-1091/C/1, Fortune 9, Raj Bhavan Road, Somajiguda, Hyderabad-500 082. Appellant(s) Versus Commissioner of Central Excise, HYDERABAD-II L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD 500004 Respondent(s)
Appearance:
Mr. Sankar Bala, C.A. For the Appellant Mr. A.K. Nigam, A.R. For the Respondent CORAM :
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER ________________________________________ Date of Hearing: 13/10/2014 Date of Decision: 13/10/2014 Per B.S.V. MURTHY Appellant is engaged in providing Software and Information Technology Enabled Services. The services are provided only to group entities located outside India and the appellants have exported the services on cost plus basis. The appellant filed two refund claims for period from July 2010 to December 2010. The refund claims have been rejected on the ground that in respect of portion of the claim for service tax paid on input services, there is no nexus between the inputs and output services exported.
2. During the hearing, we have gone through the services received by the appellant and submissions relating to services and we find that except for three services namely, Event Management Services, Club or Association Services and Health Checkup and Treatment, in respect of the remaining services, after considering the precedent judicial decisions and the submissions made before us, there is nexus between inputs and output services. As regards above mentioned three services, learned counsel submitted that since the amount involved is small, at this stage, he would not press for refund and the claim in respect of these three services can be rejected on the ground that the amount involved is small and not pressed.
3. In view of above discussion, the appeal is allowed in respect of all the services other than the input service credits relating to Event Management Service, Club or Association Service and Health checkup and Treatment of employees.
(Operative portion of the order has been pronounced in open court) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER /vc/