COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI SOUTH COMMISSIONERATE Vs. BNP PARIBAS SUNDARAM GLOBAL SECURITIES OPERATIONS PVT LTD

JUDGEMENT

(1.) Civil Miscellaneous Appeal is directed against the order of the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (CESTAT) dated 31.07.2017 in Final Order No.41584 of 2017.

(2.) It is the case of the appellant that M/s.BNP Paribas Sundaram Global Securities Operations Private Limited, Chennai, respondent is an 100% EOU, engaged in providing Business Auxiliary Service and Business Support Service. Respondent filed refund claim with Assistant Commissioner of Service Tax, Division III, for Rs.71,39,495/- for the service tax paid on input service tax credit taken during the period October 2012 to December 2012 under Rule 5 of the CENVAT Credit Rules, 2004. The adjudicating authority sanctioned a refund of Rs.42,06,199/- and rejected the remaining amount, on the ground of Non-Registration of premises and ineligible CENVAT credit on Car parking charges. The adjudicating authority rejected refund on CENVAT credit on the following services, for the reasons stated in the following Table, in the Order-in-Original No.32 of 2015 dated 30.10.2015.

(3.) Aggrieved by the above orders, the respondent filed an appeal before Commissioner (Appeals). The first appellate authority, Commissioner (Appeals) vide combined Order-in-Appeal No.24/2016 dated 18.02.2016 set aside a portion of the order of the original authority, and allowed refund as detailed above: