2016 (5) TMI 682

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....uplication of Appeal No. ST/89930/14. Therefore the appeal No. ST/89932/14 is dismissed as infructuous. 2. In Appeal No. ST/89930/14 and ST/85135/14 the common facts are that the appellant is engaged in providing 'Manpower Recruitment Agency Services' to their foreign client which is export of services and accordingly they filed refund claim of unutilized accumulated Cenvat credit availed in respect of following services : (1)     Advertising Agency Service (2)     Banking and other Finance Services (3)     Business Support Services (4)     Chartered Accountant Service (5)     Commercial Tr....

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....de in the appeal memo is only on the issue that the input services have no nexus with the output services however nature of export services has not been disputed in the present appeals. 3. Shri S.L. Karoliya, ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterating the grounds of appeals submits that the respondent could not establish the nexus of the input services, on which the refund was sought for, with the export of services. He further submits that after amendment in the input service definition w.e.f. 1-4-2011 certain services which are used for personal use of the staff and employee were excluded from the scope of input services, therefore the services in the present case were used for the welfare of emp....

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....on services, for transmission of different data to the clients on electronic media for assessing at their end including audio/video conferencing. (c)     Courier Services-expenses incurred for day to day office correspondence. (d)    Management and repair Services in relation to air conditioner, electrical spares and parts, printer and other annual maintenance contract services. (e)     Banking and other Financial Services received in relation to carrying out banking and financial operation such as operation of current account, fees for receiving FIRC, wire transfer, etc. (f)      Chartered Accountant's Services for audit, mai....

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....ified date. (m)   Transport Services which is 'rent-a-cab service' used for conveyance of the employee. From the above nature of services as well as use thereof, I find that all the services except 'Rent-a-Cab Service' are essential services for providing the service of Manpower Recruitment Agency. I also find that any service whether it is used for providing output services or otherwise, cannot be decided in isolation but it is necessary to see what is the output service and accordingly it can be decided whether the service is input service for providing a particular output service. In the present case, output service is Manpower Recruitment Services. As per the nature of aforesaid input services, they are essential s....