TaxTMI 
TaxTMI 
2015 (9) TMI 939
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....ut services and therefore appellant is not eligible for refund of accumulated CENVAT credit under Notification No.5/2006-CE dated 14.3.2006 issued under Rule 5 of CENVT Credit Rules, 2004 is correct or not. 2. The learned counsel submits a table containing the details of input services and how they have been used by the appellants and submits that in all these cases the services have been used for providing output services only and therefore condition of Notification that the services are to be used for providing output services have been fulfilled. He submits that refund has been rejected on the ground that these services are not essential. 3. On going through the table submitted before me, I find that in respect of these services relian....
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....f appellant to frequently travel to USA, for the purpose of resolving the queries arising out of the service rendered by appellant to its parent company. Emcon Technologies India Pvt. Ltd. vs. CC: 2013 (31) STR 441 (Tri.-Bang.) Xerox charges Business Support Services This service is used for maintenance of photocopying machine and for photocopying orders and various administrative related documents, offer letters, etc., which is essential to communicate client, vendors, employees, etc. The appellant submits that in case of Parason Machinery (I) Pvt. Ltd. vs. CCE: 2009 (16) STR 20 (Tri.-Mum.), credit was allowed on maintenance of photocopying machine. Food coupons and catering services Food coupons and catering services These....
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....The appellant wishes to rely upon the decision of M/s. L'Oreal India Pvt. Ltd. vs. CCE: 2011 (22) STR 89 (Tri.-Mum.), wherein it was held that activity is in relation to business. Therefore CENVAT credit was available. Telecommunication Services Telecommunication Services Mobile services are used by employees of the company for conference calls with its client, which is used for the purpose of communication, in relation to business. In this regard, the appellant wishes to rely upon the decision of CCE vs. Axiom Impex International Ltd.: 2009 (13) STR 684 (Tri-Chennai) (sic) and many more decisions, wherein CENVAT credit on mobile phones is held as admissible. CCE vs. Deloitte Tax Services India Pvt. Ltd.: 2008 (11....