2013 (7) TMI 347

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.... Manju George, Consultant For the Respondent: Mr. N. Jagdish, Superintendent (AR) JUDGEMENT 1.1. Appeal No. 361/2009 is filed by M/s C. Cubed Solutions Pvt. Ltd. against the order of the Commissioner (Appeals) No. 322/2008 dated 28.11.2008. 1.2. Appeal No. 308/2009 is by the department against the same order of the Commissioner (Appeals). 1.3. Since both appeals are arising out of a....

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....eeping service, Annual Maintenance Contract service, Clearing & Forwarding service, Chartered Accountant services, Manpower Recruitment or Supply service and Security Agency service. The Commissioner (Appeals) by the impugned order allowed credit in respect of chartered accountancy, manpower recruitment & supply service and security agency service. Against this portion of the order, the department....

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....soning given by the Commissioner (Appeals). 7. The learned consultant appearing for the assessee submits that the assessee is involved in export of services. The entire input services utilized by them relate to manpower employed by them and computer related facilities. To recruit manpower, they have given advertisement and the same should be considered as input services. They have also hired so....

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....ice and security agency service, I find that the ground raised by them is not valid. The appellant being an IT related service provider, undisputedly, the recruitment of manpower was, obviously for rendering those services and what further details were required by the department are not forthcoming. Similarly, the security agency services are used for securing their office premises. Therefore, the....