2011 (12) TMI 132

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.... and take up the appeal for final disposal. 3. The respondent-assessee exported IT software services during the period May 2008 to June 2008 and filed a refund claim for a sum of Rs. 2,99,354/- under Rule 5 of CENVAT Credit Rules 2004 read with Notification No. 5/2006 dated 14.3.2006 on input services used in the export of output services. The original authority rejected the claim holding that the services on which credit has been availed did not have nexus with the output services exported. On appeal by the party, the Commissioner (Appeals) has set aside the order of original authority. Therefore, the department is in appeal. 4. The learned DR submits that the Commissioner (Appeals) has no powers of remand and therefore, the order of t....

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....ations of the Company. This is a vital requirement for the Company to carry on its business activities and the input services are essential for the provision of output services. Management Maintenance or Repair service : Equipments installed in the office premises such as air-conditioners, computers, UPS etc. require constant maintenance and repair for carrying out the business operation within the premises. Therefore, such maintenance of repair services are essential to maintain the equipment in the running conditions to facilitate the business operations in relation to the output services rendered by the Company. This service is eleigible if it is used in the registered premises only. Renting of immovable property : This service is el....