2011 (2) TMI 586

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.... clients abroad. According to the assessee, it had availed input service falling under the following categories for providing the output services and paid service tax on these services : (i) Telecom service (ii) IT service (iii) Management and maintenance & repair service (iv) Chartered Accountant service (v) Manpower recruitment and supply service (vi) Outdoor catering service (vii) General insurance service (viii) Security service (ix) Technical inspection & certification service (x) Asset management service As the entire output services of the assessee were exported, the assessee accumulated credit in its account and claimed refund of the same under Rule 5 of Cenvat Credit Rules, 2004 read with Notificati....

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....Accountant's service' involved accounting and auditing of the transactions of the assessee. Auditing and accounting are specifically included in the definition of input service. The learned Counsel relied on the decision of the Tribunal in CST, Delhi v. Convergys India Pvt. Ltd. [2009 (16) S.T.R. 198 (Del.)]. I find that in the above judgment Tribunal allowed credit of service tax paid on real estate agent service, Chartered Accountant's service, asset management service, among others, as input service of the appellant, a call centre. 4.1 As regards the 'manpower recruitment and supply service', I find that major input of the assessee are skilled manpower, mainly qualified engineers who are engaged in data retrieval. The assessee recruit....

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....nts have submitted an affidavit by the Director of the appellant company to the effect that 50% of the cost towards catering is recovered from the employees. It is accordingly held that the asseessee is entitled to credit of actual service tax incurred by it under this head. 4.3 As regards the 'general insurance service', it is submitted that this service is availed to insure the assets of the assessee such as computers, equipment, building, etc. and cannot be denied on the basis that insuring the premises and the equipment from which output service is provided is not an activity connected to the business of the appellants. Therefore, the service tax paid under the insurance service for insuring the assets in the premises is an eligible ....