2014 (5) TMI 541

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.... Respondent : Shri S. Ramachandran, Consultant JUDGEMENT 1. The relevant facts of the case, in brief, are that the respondent is a 100% EOU engaged in the manufacture of software classifiable under Chapter 85 of Central Excise Tariff Act, 1985. They are rendering pre-publication services for various publishers, presses and corporate situated abroad. In the instant case, the adjudicating auth....

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.... submits that cenvat credit on input service under Rule 2(1) and Rule 3 of CENVAT Credit Rules, 2004 could be allowed only on services which were consumed for providing output services. He submits that, in the present case, none of the input services was consumed in the output service and, therefore, the order of the Commissioner (Appeals) is not sustainable. Ld. Consultant on behalf of the respon....

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.... copy from the customers and that Courier service is a specified out put service. Business Support /Auxiliary services: The clientele extend throughout the world which forced them to operate on triple shifts (24x7). Such a working had necessitated provision of food to the employee, the cost of food were borne by them. Telephone service/Cell phone services were used in connection with the bus....