2016 (6) TMI 617

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....efund claim was rejected by the original authority for the reason that the services were not used for providing output services as the services did not appear to have nexus with output service. Placing reliance on the judgment rendered in the case of Maruthi Suzuki Ltd case 2009(240) ELT 641 SC the Commissioner (Appeals) upheld the order of rejection of refund. Needless to say that in the said case, the issue under consideration before the  Honble Apex Court was the interpretation of inputs and not input services. The services for consideration in this appeal are as under; S.No. Category of services Purpose 1. Security Service Security services are required for providing security for the facility, plant and machinery....

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..../hygienic work environment to employees engaged in providing output service. Office cleanliness would have a direct impact on office environment specially employee motivation.  A clean work environment also helps in driving productivity. 5.   Manpower recruitment and supply agency services   The appellant's business depends on skilled manpower and to get the same, it hires services of placement agencies to get the best talent. Further, as the attrition rate in the appellants industry is very high, it is imperative to constantly get resources for the people who left in order to provide timely services to customers. 6.   Air Travel agent's services   The service is required for the purpo....