2015 (3) TMI 1150

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....Gurunathan, Addl. Commissioner(AR) Per : B.S.V. MURTHY The refund claim filed by the appellant under the Notification No.5/2006-CE(NT) read with Rule 5 of CENVAT Credit Rules 2004 has been rejected on two grounds.  The first ground is that the credit was taken when the appellant did not have a registration.  The second ground is that in respect of several services, there is no nexu....

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....nagement Consultancy services ITSS These services are availed to seeking opinions, technical clarification and understanding of legal provisions etc. It also includes audits, financial consulting services, filing of returns etc. This is essential to export software services. Manpower recruitment agency services / Advertisement services ITSS The appellant procures services of recruit....

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....ifferent time horizons, the productive hours will be lost if they are the public transport facility. So, this service is directly links to the performance of employees which are necessarily required for provision of export of output services. Outdoor catering services ITSS These services are used for providing food for employees, during office hours, as the appellant works round the clock....

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....n the new technology/programming etc , which is essential to export software services. Renting of immovable property services ITSS These services are availed to use the premises from where the services are exported, therefore essential for export of services. Management, maintenance or repair services ITSS These services are availed in order to maintain office equipments like AIR....