2012 (12) TMI 825

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....hibaran, Additional Commissioner (AR) Per: P.R. Chandrasekharan: The appeal is directed against Order-in-Appeal no. YDB/36/2012 dated 30.04.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The facts of the case are as follows. 3. The appellant M/s Kijiji (India) Pvt. Ltd. (now Quikr India Pvt. Ltd.) are engaged in providing Business Auxiliary Services to their cu....

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....oices in majority of the cases in respect of the input services on which they have claimed refund. However, the Commissioner (Appeals) rejected the refund claim only on the ground that there is no direct nexus between input services received and output service rendered, hence the appellant is in appeal before me. 4. The learned Counsel for the appellant raises the following submissions - 4.1....

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....tled for the credit. Inasmuch as their entire output service is exported, they are unable to utilize the credit, and therefore, they have filed the refund claim under Rule 5 of the CENVAT Credit Rules, 2004 in respect of input services which have been used in relation to rendering of the output service. She also relies on the decision of this Tribunal in the case of Commissioner of Service Tax vs.....

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....rvices are essential in running the business of rendering the output service 'Business Auxiliary Service' which is exported. If that be so, all the services come within the purview of Rule 2(l) of CENVAT Credit Rules, 2004 which defines the input service. This Tribunal in the case of Convergys India Pvt. Ltd. cited supra held that when cost of goods and services becomes part of cost of final produ....