TaxTMI 
TaxTMI 
2014 (6) TMI 658
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....g passed. The matter was heard for quite some time on 8.5.2014 and it was agreed that both the Revenue as well as the respondents will submit service-wise details and their classification. Accordingly the matter was heard once again today. 2. The issue involved in all these cases is accumulated CENVAT credit in respect of input services utilized for output services which are exported. The credit has been denied on the ground that original authority thought that the output services were not at all taxable and therefore input service credits could not have been taken at all. According to Revenue output service was classifiable under 'Information Technology Service' (ITS) whereas it is claimed by the respondents that such services are classif....
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....y. Learned counsels for the assessees agree that they would submit details of each type of services rendered, the amount involved and its classification according to them and the amount involved to the refund sanctioning authority who should render his observation in respect of each such submission in terms of law, precedent decisions of judicial authority and circulars issued by the Board from time to time. Since the refund claims had been rejected on the ground that output services were a non-taxable service and the eligibility for the credit had not been examined, this aspect also will have to be considered in detail by the original adjudicating authority. Further, it was also submitted during the course of hearing that in many cases for....
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.... and as per clause (vii) any service incidental or auxiliary to any activity specified above are taxable under BAS. No serious objection was raised to this submission. Therefore, the original adjudicating authority may proceed on this basis for classification of the output services under BAS. Coming to the BSS, the submission on behalf of the assessees was that the service covers almost all services which are provided to a client which supports business or commerce. It would be appropriate to reproduce the definition of 'support services of business or commerce' before proceeding to discuss the same. support services of business or commerce means services provided in relation to business or commerce and includes evaluation of prospective ....
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....esses for marketing was added by Finance Act, 2011 and if the meaning was to cover almost all services, there was no need to add to the definition subsequently. In fact, the explanation given below in the definition explaining what is infrastructural support service would also support the view that in all types of services provided in relation to business or commerce can be considered as 'support service of business or commerce' may not be correct. In view of the above, we consider that it would be necessary for the original adjudicating authority to consider each service rendered by the assessees herein as to whether they fall under ITS or BAS or BSS or any other service which appellant may choose to make a claim at the time of fresh ....