HCL TECHNOLOGIES LTD. Vs. C.C.E., NOIDA

JUDGEMENT

(1.) THE appeal is filed challenging the denial of Cenvat Credit.

(2.) THE claim of refund for Car parking Services was denied, referring to Notification No. 5/2006 -CE(N.T.) and held that there is no sufficient nexus between the input service and the service exported. The appellants relied on the judgments rendered in BCH Electric Ltd. Vs. CCE, Delhi -IV : 2013 (31) STR 68 (Tri. -Delhi), KPMG Vs. CCE, New Delhi : 2014 (33) STR 96 (Tri. -Delhi), CST, Bang. Vs. Mercedes Benz Research and Devlp. India Pvt. Ltd. : 2013 (30) STR 257 (Tri. -Bang.). In these cases it has been held that the service of renting Car parking space used for parking of the vehicles of the Officers/Employees of the assessee's Company has nexus with the business of the assessee and has to be treated as an activity related to business. Applying the ratio laid in the above judgments I find that appellants are entitled to credit of Rs. 37,427/ - towards car parking service.

(3.) THE appellant has claimed credit/refund of Room Service Charges of Rs. 1,442/ -. The payment, according to appellant, is made towards hotel bills for stay of auditor when he visited Chennai for audit of the appellant's Company. The inclusive part of the definition of input service includes auditing. According to the learned DR, this would be the fee/charges paid to the auditing firm/company and does not have any intentions to include everything in the name of audit. I fail to agree to this submission. Auditing is an essential activity for the Company. The definition of input services is so wide, and it does not restrict or confine the scope of the service mentioned in the inclusive part. Therefore, I hold that the appellants are entitled to the credit of Rs. 1,442/ - towards Room Service charges for auditing.