2011 (12) TMI 138

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....final disposal. 3. The respondent-assessee exported IT software services during the period April 2008 to June 2008 and filed a refund claim for a sum of Rs. 3,87,583/- 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 service 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 the Commissioner (Appeals)....

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.... These services have a direct nexus with the provision of output service and quality to be input service eligible for refund as these services are essential. Commercial Training & Coaching service : The competitive environment has necessitated the companies to provide the facility of coaching and training services to its employees.This is an essential service for the Company in rendering its output service effectively by training the employees and enhancing the employee's technical knowledge and presentation skills. Hence, the said services are an essential requirement to the business activities and are in relation to the output services. Security Agency services : The protection and safety of the office premise, assets and employees ....

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....ent Consultancy Service : Management of any organization needs a lot of technical knowledge on various laws, procedures, process of development in the field of business. In this regard, services received by the Company from management or business consultants who are experienced in handling such issues are necessary for provision of output services by the Company. Customs House Agent : Software industry requires many hardware and software which are not available in our country. Sometimes because of the foreign client/customer agreement conditions, imports are required. To facilitate such import of goods, help of CHA, freight & forwarding agents services is a must  to handle the customs and sea/air/land port works.  Hence these i....