TaxTMI 
TaxTMI 
2013 (6) TMI 466
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....oner (AR) For the Respondent: Ms Susan Manju George, CA JUDGEMENT The respondent is a 100% EOU taking benefit of the CENVAT credit scheme. They are provider of output services namely Online Data Retrieval or Access Service and their entire service is exported. Consequently, they are not able to unutilize CENVAT credit taken for payment of service tax on any domestic services rendered. The....
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....and he has stated that he was satisfied that there is enough nexus between the input services and the exported services and therefore, the appellants are eligible for the refund. 4. The learned AR for Revenue submits that the appellants had taken credit on services like Advertising Services, Food Pass Services, Security Services etc. which have no direct nexus with the exported services and the....
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.... the services in the above table is with reference to these two assets. She clarifies that the advertisement has been published for recruitment of personnel. The recruitment service is one of the services which is specifically included in the inclusive portion of the definition of input services at Rule 2(l) of CENVAT Credit Rules, 2004 and therefore there cannot be any doubt about the nexus of th....
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....is is just another form of perk being given to the employees who consume it in their personal capacity and not in the business process and therefore CENVAT credit cannot be allowed. 9. I have considered the submissions on both sides. In respect of most of the input services tabulated above except in the case of food pass, I am convinced that the services are necessary for acquiring and utilizin....