TaxTMI 
TaxTMI 
2016 (3) TMI 203
X X X X Extracts X X X X
X X X X Extracts X X X X
....port Services, Manpower Recruitment Agency and Information Technology Software Services. Against the export of the services they have filed various refund claims of accumulated Cenvat Credit of various services under Rule 5 of Cenvat Credit Rules 2004 read with notification No. 5/2006-CX(NT) issued there under. On adjudication, the Commissioner disallowed the Cenvat Credit in respect of services namely Health Club and Fitness Center, Transport Goods by Road and Electricity Expenses on the ground that these services are not falling under the definition of input service and the same has no nexus with the export of service. The appellant aggrieved by the impugned order of Commissioner, filed this appeal for an amount of Rs. 3,75,513/-. 3. S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iding the BPO services. He submits that the Commissioner alleged that transportation is used for household goods of the employees which is baseless, as no evidence to this allegation was adduced. As regard electricity expenses, he submits that these expenses is towards the services provided by the landlord for common area maintenance which includes repairs to facilities, maintenance of the premises, cleaning services, electricity and other related services. These expenses have been accounted for under the heads like repairs and maintenance, electricity expenses in the book of accounts. Therefore, these services are directly used for up keeping the premises which in turn used for providing output services. He also submits that as per the inc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hri Sanjeev Nair, Learned Examiner (A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that the services in question have no nexus with the export services. Health and Fitness Services and Transport of Goods by Road were used for the individual employees in their personal use therefore the same was not used for providing output service. Hence, the lower authority has rightly denied the credit. Similarly, the electricity service is as general use and the same was not used for providing the output service. He submits that it is not correct to say that the adjudicating authority has allowed the benefit in the earlier proceedings. The authority in respect of health club and fitness center, the refu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the employees but ultimate objective is to achieve optimum performance by the employee. For that purpose health and fitness of the employees are very necessary. The judgments relied upon by appellant are directly support the case of the appellant. As regard transport of goods as per the submission of appellant the transportation was used for the various activities of the appellant such as transportation of equipment like computers etc. Therefore, these services are input services even as per the inclusion clause of the definition of input service. As regard, the allegation that the transport service was used for transporting the household goods of employees. There is no evidence available as per show cause notice or as per the proceedings b....