2015 (10) TMI 2362

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.... Shri Pakshi Rajan, AR, for the Respondent. ORDER The issue involved is whether the appellant is eligible for refund of Cenvat credit accumulated under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5/2006-N.T., dated 14-3-2006. It has been held that the appellant is not eligible for refund in respect of Manpower Recruitment Agency Service, Security Agency Services, Rent-a-....

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....be sustained. 4. Learned Counsel submitted that how 'manpower recruitment agency service', 'management consultancy service' and 'security agency service' are having nexus with the output services provided namely, Call Centre Service. 5. In the written submissions, the utilization of services has been explained as under : Name of input service Name of export of service Just....

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....ntial for export of services. Rent-a-cab services Call Centre Services The company hires vehicles/cabs to pick up its employees from their residence and drop them back. This is essential as the employees have to perform the work at different hours on a shift duty basis. Moreover, the employees are located in different parts of the city and since they are supposed to work in different part....

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.... Services The appellant has availed security services, which is essential in safeguarding the assets of the company. Further the appellant while providing pick-up and drop facility to its employees needs to communicate the cab details for pick up and drop for employees. Therefore, the said services are essential for export of services. CCE v. Deloitte Tax Services India Pvt. Ltd. [2008 (11) S.T....