w w w . L a w y e r S e r v i c e s . i n



M/s. Integra Software Services Pvt. Ltd. v/s CCE, Pondicherry


Company & Directors' Information:- R S SOFTWARE (INDIA) LTD. [Active] CIN = L72200WB1987PLC043375

Company & Directors' Information:- C K SOFTWARE PRIVATE LIMITED [Active] CIN = U72501DL2000PTC106184

Company & Directors' Information:- INTEGRA SOFTWARE SERVICES PRIVATE LIMITED [Active] CIN = U72300TN2000PTC111590

Company & Directors' Information:- K K SOFTWARE PRIVATE LIMITED [Active] CIN = U72900DL2009PTC193030

Company & Directors' Information:- A K C SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2004PTC128462

Company & Directors' Information:- A S SOFTWARE SERVICES PRIVATE LIMITED [Active] CIN = U72900DL2009PTC195106

Company & Directors' Information:- P AND P SOFTWARE PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057212

Company & Directors' Information:- SOFTWARE INDIA PRIVATE LIMITED [Active] CIN = U72200GJ1995PTC025791

Company & Directors' Information:- N. D. SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200TG1998PTC029778

Company & Directors' Information:- T AND H SOFTWARE PRIVATE LIMITED [Active] CIN = U72200UP2000PTC025638

Company & Directors' Information:- M S SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2005PTC133997

Company & Directors' Information:- CCE SOFTWARE PRIVATE LIMITED [Active] CIN = U72200WB1999PTC090526

Company & Directors' Information:- G A S SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2004PTC127546

Company & Directors' Information:- B B SOFTWARE LTD [Strike Off] CIN = L30009WB1995PLC072361

Company & Directors' Information:- H K SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200WB2001PTC093967

Company & Directors' Information:- J SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200TZ2000PTC009229

Company & Directors' Information:- K S M SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2004PTC128463

Company & Directors' Information:- R B SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2005PTC140322

Company & Directors' Information:- SOFTWARE INDIA PRIVATE LIMITED [Active] CIN = U72200RJ1995PTC010577

Company & Directors' Information:- R J SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2005PTC133815

Company & Directors' Information:- H J SOFTWARE PRIVATE LIMITED [Active] CIN = U72200TG2007PTC056351

Company & Directors' Information:- I & I SOFTWARE INDIA PRIVATE LIMITED [Strike Off] CIN = U72200TN2005PTC056262

Company & Directors' Information:- D F SOFTWARE INDIA PRIVATE LIMITED [Strike Off] CIN = U72200TZ2003PTC010629

Company & Directors' Information:- E. C. SOFTWARE INDIA PRIVATE LIMITED [Active] CIN = U72900TN2007PTC063486

Company & Directors' Information:- Q 3 INDIA SOFTWARE PRIVATE LIMITED [Active] CIN = U72900TN2007PTC065786

Company & Directors' Information:- K Y SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC136072

Company & Directors' Information:- T M I SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200KA2005PTC036299

Company & Directors' Information:- B C L SOFTWARE (INDIA) PRIVATE LIMITED [Strike Off] CIN = U30007MH1999PTC117922

Company & Directors' Information:- C C M SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200TG2000PTC034002

Company & Directors' Information:- INTEGRA PRIVATE LIMITED [Strike Off] CIN = U99999DL1972PTC006024

Company & Directors' Information:- M I S SOFTWARE PRIVATE LIMITED [Active] CIN = U72200TN2008PTC068694

Company & Directors' Information:- A. T. SOFTWARE PRIVATE LIMITED [Active] CIN = U72200TG1996PTC023841

Company & Directors' Information:- J A K SOFTWARE PVT LTD [Active] CIN = U72200DL2001PTC111929

Company & Directors' Information:- R R SOFTWARE PVT LTD [Under Process of Striking Off] CIN = U72200KL1991PTC006051

Company & Directors' Information:- A M H SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC132410

Company & Directors' Information:- P D A SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72900DL2003PTC123465

Company & Directors' Information:- K C SOFTWARE PRIVATE LIMITED [Active] CIN = U74899DL1989PTC036923

Company & Directors' Information:- I SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72300MH2012PTC225903

Company & Directors' Information:- V M SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72900PN2010PTC136847

Company & Directors' Information:- K M R SOFTWARE SERVICES PRIVATE LIMITED [Active] CIN = U72900TG2013PTC086983

Company & Directors' Information:- H M SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200HP2011PTC031756

Company & Directors' Information:- S N R SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72900DL2012PTC243073

Company & Directors' Information:- K A V SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2005PTC144121

Company & Directors' Information:- C M S SOFTWARE PRIVATE LIMITED [Active] CIN = U74899DL2005PTC142352

Company & Directors' Information:- S M I T SOFTWARE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL2006PTC144816

Company & Directors' Information:- A D SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200KA2002PTC030722

Company & Directors' Information:- B M SOFTWARE SERVICES PRIVATE LIMITED [Strike Off] CIN = U72200TG2007PTC054190

Company & Directors' Information:- H. A. N. R. E. J SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200TG2008PTC062044

    ST/S/40161 to 40177 of 2014 & ST/40101 to 40117 of 2014 (Arising Out of Order-in-Appeal Nos.7 to 22 of 2013 (P)(D) & Order-in-Appeal No.23/2013 (P)(D) both dated 10.12.2013 passed by the Commissioner of Central Excise (Appeals), Chennai)

    Decided On, 03 March 2014

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONOURABLE MR. JUSTICE P.K. DAS
    By, JUDICIAL MEMBER

    For the Appellant: S. Ramachandran, Consultant Advocate. For the Respondent: M. Rammohan Rao, DC (AR).



Judgment Text

1. A common issue involved in these appeals and therefore all are taken up together for disposal.

2. After hearing both sides at length, I find that the appeals may be decided at the stage of stay petition hearing itself. Accordingly, after disposing of the stay applications, I proceed to dispose of the appeals.

3. Heard both sides and perused the records.

4. The appellants are 100% EOU engaged in providing pre-publishing services namely E Publishing of Books. The appellants are exporting output service namely information technology software service, covered under Section 3(iii) of Export of Service Rules, 2005. They availed input service credits which were used in rendering export of service. The appellant filed refund claims under Rule 5 of CENVAT Credit Rules, 2004 on the amount of input service credit utilized for export of service. The adjudicating authority sanctioned the refund claims under Rule 5 of CENVAT Credit Rules, 2004 r/w Section 11B of the Central Excise Act, 1944 to be paid in cash and a small amount was rejected. Revenue filed appeals before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) disposed of the Revenues appeals insofar as refund of service tax on security service, advertisement service, audit fee and software service were allowed and the refund of input service credit for remaining two other items were disallowed. Hence the assessee has filed these appeals before this Tribunal.

5. On perusal of the impugned orders, I find that the Commissioner (Appeals) has disallowed the refund of service tax namely Rent-a-cab service, Telephone service, Maintenance charges, Renting of premises, Consultancy, Food Pass, Software, AMC charges, Data Card. Video Conferences, Outsourcing, Housekeeping, Courier, Ancedent charges, Foreign outsourcing, Profession charges, Web conference and vendor charges on the ground that these activities are not relating to business. I find that the Tribunal by Final Order Nos. 40449 to 40452/2013 dated 6.9.2013, in the appellant’s own case, dismissed the Revenue’s appeals on the ground that Revenue has not placed any material to prove that the above services were not used in relation to output service. In the said order, the Commissioner (Appeals) discussed the use of the services item-wise elaborately. In the present case, the Commissioner (Appeals) merely mentioned the name of the services and observed that the same cannot be stretched to portray as an activity relating to business. In my considered view, the Commissioner (Appeals) cannot disallow the refund claim of the same service without discussing in detail use of services item-wise. The learned consultant on behalf of the appellant submits that they have mentioned the use of the activities item-wise in their refund claim application. Hence, it is appropriate that the Commissioner (Appeals) should examine the use of the services on each of the items before deciding the case.

6. In view of the above discussions, the impugned orders insofar as rejection of refund of service tax pertaining to the services as mentioned therein are set aside and the matters are remanded to the Commissioner (Appeals) to decide afresh after considering the use of the service

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s on each item. The appellants are also directed to produce the details of the use of the service item-wise at the time of hearing. All the appeals are allowed by way of remand. Needless to say that the Commissioner (Appeals) shall give a proper opportunity of hearing before passing the order. The stay applications are also disposed of accordingly.
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