Fidelity Business Services India Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore)
Photography Services were availed by the appellant for capturing the business events which are necessary to keep record of the events conducted as well as for future reference hence this service also falls within the definition of Input Service. Further, with regard to Credit Card and Debit Card Services are concerned, I find that these services were used for booking official travels, meal cards and accommodation for the appellant’s employees who had to travel within or outside India on official projects which directly contributes to the business operation and has a direct nexus to the output service. Hence, I hold that the said service also falls within the definition of Input Service.
In view of my discussion above, I am of the considered view that except General Insurance Service in Appeal No. ST/20027/2020, all the other input services fall in the definition of Input Service as provided under Rule 2(l) of CCR 2004 and the appellants are entitled to CENVAT credit and consequently the refund of the said amount under Notification No. 27/2017- CE dated 18.06.2017 read with Rule 5 of the CCR 2004.
FULL TEXT OF THE CESTAT BANGALORE ORDER
The appellants have filed these 06 appeals against the impugned orders passed by the Commissioner of Central Tax (Appeals) whereby the learned Commissioner has rejected the appeals of the appellant. Since the issue involved in all the 06 appeals is identical hence all the 06 appeals are being taken up together for the purpose of discussion and disposal. The details of all the 06 appeals are given herein below:
