TaxTMI 
TaxTMI 
2010 (10) TMI 428
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.... of Cenvat Credit Rules, 2004 (CCR). The appellant is an STPI unit and is engaged in providing medical transcription services. The entire output services of the appellants are exported. The dispute relates to admissibility of refund of credit earned on the following services. The particulars are as follows : Appeal No. OIO/OIA No. &date Services involved Amount of refund Period of Dispute ST/1040/09 116/2009 dt. 20-3-2009 (i) Security Agency services (ii) Courier services Rs. 4,24,100/- 10/2007 to 3/2008 (iii) Telephones (iv) Rent a cab services (v) Maintenance or repair services &n....
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....to the question whether the services in respect of which the appellant has paid service tax qualified as input services for providing output services of the appellants which were exported during the material period. Both the lower authorities have not given findings as to how these services involved do not quality as input services. The impugned services and their entitlement to credit as input services are discussed below based on records and submission by the assessee's counsel. (i) Courier service (inland) : Show Cause Notice does not indicate the nature of this particular service, except that this is one of the services availed by the assessee in respect of which its nexus to the services exported was not established. It is subm....
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....ties which are integrally related to the business activity of the assessee are input service. This aspect is remanded to take a fresh decision in the light of the judgment of the Hon'ble High Court of Bombay in case of Coca Cola India Pvt. Ltd. v. Commissioner of Central Excise, Pune-III [2009 (15) S.T.R. 657 (Bom.) = 2009 (242) E.L.T. 168 (Bom).]. Their lordships of the Hon'ble High Court analysed the scope of 'input services' and explained when activities related to business were qualified for credit in this judgment. (ii) House Keeping Services (Cleaning activity) : It is submitted that these services are required to keep the office premises and work place clean and hygienic. These services are essential for conducting the main b....
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.... the fact in the orders of the lower authorities on the subject, the nature of services involved is not obvious. A useful guideline in this regard is if these services are essential for conducting the business of the appellants. (v) Rent-a-cab services : The employees of the assessee work 24 hours a day. The appellants arrange for transportation of employees from different points to work place and back. The appellants are necessarily to engage vehicles on rent and pay tax under rent-a-cab scheme. It is submitted that these activities are related to business. The service tax paid by the appellants for hiring vehicles for transporting its employees to the work place and back is an essential input service and the assessee is entitled t....
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....plying with the statutory obligations. The appellants receive services for completing Bond register, liaison with the statutory authorities, customs audit, etc. The claim for credit is in respect of clearing and forwarding agent services. The appellants are not able to explain as to how the actual service rendered by the clearing and forwarding agents is in relation to medical transcription. The relevant facts are not clear from the records. It is open to the assessee to canvass their claim with the original authority, in remand proceedings. (viii) Outdoor catering services : The employees of the assessee are its precious input in providing its output services. The assessee arranges for providing food to the employees round the cloc....