Custom, Excise & Service Tax Tribunal
M/S. Ajuba Solutions (India) Pvt. Ltd vs Commissioner Of Service Tax-Iii, ... on 27 April, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/41376/2015
[Arising out of Order-in-Appeal No.92/2015 (STA-I), dated 30.03.2015 passed by the Commissioner of Service Tax (Appeals-I), Chennai]
M/s. AJUBA SOLUTIONS (INDIA) PVT. LTD.
APPELLANT
Versus
COMMISSIONER OF SERVICE TAX-III, CHENNAI
RESPONDENT
Appearance:
For the Appellant Shri M. Karthikeyan, Adv.
For the Respondent Shri K.P. Muralidharan, AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 27-04-2016 FINAL ORDER NO. 40712 / 2016 Learned counsel says that Outdoor Catering Service, Motor Vehicle Insurance Service, Refreshment and CHA Services deserve consideration in the light of the Boards Circular No.120/01/2010-S.T., dated 19.01.2010 and so also it was held in the appellants own case by the Tribunal vide its Final Order No.40198/2015, dated 04.03.2015 in Appeal No.ST/S/40873/2014 and ST/40652/2014.
2. It is also prayed that Travel Insurance may be considered for the purpose of grant of Cenvat credit of the service tax paid to avail those services.
3. Revenue opposes the proposition of the learned counsel.
4. Heard both sides and perused the records.
5. Gone through the Boards Circular. The rationale of the Boards Circular convinces that the software sector deserves grant of Cenvat credit on the services availed. Keeping this in view and also keeping in view the principle laid down in the aforesaid final order of the Tribunal, it was held that the aforesaid services except Travel Insurance Service, have integral connection to the provisions of the output service and, therefore, the Cenvat credit of the service tax paid thereon should be allowed to the appellant except the Travel Insurance Service.
6. In the result, appeal is allowed partly to the extent indicated above.
(Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 02-05-2016 DRAFT Remarks I II III Date of dictation 27.04.2016 Draft Order - Date of typing 02.05.2016 Fair Order Typing 02.05.2016 Date of number and date of dispatch 03/05/2016 2 ST/41376/2015