TaxTMI 
TaxTMI 
TaxTMI 
2015 (11) TMI 653
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.... portion of the credit available on the ground that Service Tax credit in respect of terrace area and parking space in respect of rented immovable property is not admissible. The assessee has filed cross-objections and in the cross-objections, they have claimed that Service Tax benefit would be available in respect of these areas also. 2. Heard both the sides. The learned Counsel submits that the stand taken by the Revenue that credit is not admissible in respect of terrace and parking area is not sustainable in view of the decision of this Tribunal in the case of CST v. Mercedes Benz Research & Development India (P) Ltd. [2013 (30) S.T.R. 257 (Tri.-Bang.)] and as regards the credit of Service Tax paid on rent of immovable property of....
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....her particulars and processing of monthly salaries of the employees and remittances of deductions from salaries such as PF, ESI, etc., to the statutory authorities on a monthly basis. Renting of Immovable property service : This includes rent & maintenance charges paid to the building/premises taken on rent towards installation of computer systems and workstations provided to employees for sitting and development of software exports. We are using all the rented space of 46082 square feet building exclusively for the purpose of development of software services. Evidencing the same, we have enclosed along with claim the Customs Bonding letter issued by the Office of Deputy Commissioner of Customs. Manpower recruitment : As the name indica....
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....ory authorities on a monthly basis. Business Auxiliary Services : Most of these charges are pertaining to the service charges for issuing the Sodexho passes to the employees for meals, etc. Security Agency services : These include the charges paid for the security agencies towards security staffs who are engaged in the supervision/assistance of the office/factory/building used for development of software services. 3. On going through the write up, I find that all the services are covered by the definition of input service and there is nexus between the output service and the input services. Further it was also submitted that in the show cause notice, one of the grounds taken was that according to Notification No. 5/2006-C.E. (N.T.....