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Works contract, interior decoration, eligible 'input services', allows refund thereof, own ruling relied

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CESTAT allows assessee's appeal, holds various services i.e. works contract, civil construction, interior decoration, architect, as eligible 'input service', allows refund thereof being 'input service' used for 'export'; Accepts reliance on own DB ruling in assessee's own case, wherein credit of services used for modernisation, renovation, office repair was held to be eligible 'input service'; Observes, it is management's discretion to decide in what type of office and location, it wants to work, for providing output service; Further, allows credit of 'storage and warehousing' service availed for packing and moving gadgets, things from one office premises to another, 'event management service', and 'cable operator service'; Holds that, Commissioner erred in upholding deduction of credit utilized during quarter and wrongly availed credit, as formula prescribed in Appendix 5 of Notification No.5/2006 only provides to work out limit of eligible amount where assessee has both export and domestic turnover  : Mumbai CESTAT

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