2012 (6) TMI 606

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....rdingly, we grant early hearing of the appeal and take up the appeal today itself for disposal along with stay application. 2. After hearing both the sides, we waive the requirement of pre-deposit of the impugned demands and take up the appeal itself for final disposal. 3. The facts of the case are that the appellant are engaged in the activity of 'Business Process Outsourcing and Collection of Services'. These services are classified by the appellant under the category of 'Business Auxiliary Services'. As the service recipient is located outside India, therefore, the appellant availed input service credit, but as their service was exempt by Notification No. 8/2003 dated 20/06/2003 they could not utilise the CENVAT credit. They filed ....

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....erms of the agreement entered by the appellant, the following services are provided to the recipients situated abroad: a) Call centre services including technical support, customer care contact services and sales facilitation services b) Back office accounting and transaction processing c) And IT support services of remote maintenance, trouble shooting, catering to Dell's group companies outside India and their overseas customers. 11.1. According to the appellants, the above services would qualify to be Business Auxiliary Services. In any case, in the light of the' Board's clarification dated 21.08.2003, the above services cannot be categorized under "Information Technology Service" and excluded from the scope of "Business Auxil....

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....ls) in the orders 83 & 83A/2008-ST had already stated that the service rendered by the appellant and exported are taxable services. It is also not in dispute that the appellants utilised the various inputs services, which had already been enumerated in the submission of the appellants. Once the taxable service is exported and various input services have been utilised for providing the output service: the appellants could be entitled for the rebate, which is equal to the service tax paid on the input services. Going by the definition of the 'input service' under Rule 2(1) of the Cenvat Credit Rules, 2004 the service utilised by the appellants for providing output service can indeed be considered as input services. We also take note that the ....