2014 (6) TMI 832

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....Gurunathan, A.R. JUDGEMENT Appellant is engaged in rendering BPO services to their principals abroad. There is no dispute that the services rendered by the appellant is classifiable under business auxiliary services and service tax is payable on the services. The appellant provided service to their principals abroad only and therefore there is no tax liability in respect of output services provi....

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.... services or not at the time of taking credit. 2. Heard both sides. 3. The learned counsel submits that the original adjudicating authority as well as the first appellate authority have considered the issue of eligibility of CENVAT credit in respect of services received by them and held that many services cannot be considered as input services since they have no nexus with the output service pro....

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....ived for the period prior to 14.03.2006, the date on which Notification No 5/06 CE (NT) came into force. Learned counsel for the appellant submitts that the issue is no longer res integra and is covered by the decision in the case of Apotex pharmachem India Pvt. Ltd. Vs CCE in Final Order No. 26984-26985/2013 dated 22/11/2013. I find that this decision is applicable to the facts of this case. Ther....

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....d in'. Therefore this stand taken by the Revenue also cannot be sustained. 6. I also find that the third ground taken by the Revenue is that certain documents were incomplete and evidence of service tax paid was not available. The lower authorities took the stand that the credit itself was not admissible because of the provisions of notification and the nexus between the output services and the i....