TaxTMI 
TaxTMI 
2016 (8) TMI 40
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....n under the category of Information Technology Software Services (ITSS). 2. The appellants filed two refund applications for the months of January 2010 to March, 2010 for an amount of Rs. 25,26,859/- and for the months of October,2010 to December,2010 for an amount of Rs. 28,66,522 in respect of service tax paid on various input services used for export of ITSS in terms of Rule 5 of Cenvat Credit Rules,2004 and Notification No.5/2006 CE(VI) dated 14-03-2006. On verification of the refund claims certain discrepancies were noticed and two separate show cause notices for the two different periods was issued to the appellant. Both the notices were adjudicated and order-in-original dated 30-12-2011 was passed partly allowing the refund and or....
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....y Services 0 0 979 979 979 Facility Management Services 1,00,589 1,37,646 0 1,37,646 2,38,949 Management Consultants Services 95,301 18,007 33,641 51,648 1,46,949 Management, Maintenance & Repair services 1,401 0 0 0 1,401 Manpower Recruitment & Supply Agency Services 5,254 0 60,435 60,435 65,689 Rent-a-cab-Services 23,325 58,882 5,933 46,815 70,140 Telecommunication Service 10,409 1,07,758 19,167 1,26,925 1,37,334 Air Travel Agents Service 16,074 19,790 0 19,790 35,864 Club or Association Service 5,150 6,180 0 6,180 11,330 ....
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....nble High court has explained the scope of input services in regard to activities relating to business. In KPMG Vs C.C.E(supra) the CESTAT has discussed the view laid by Bombay High Court in C.C.E. Nagpur Vs. Ultra tech Cement Ltd 2010-TIOL-745-HC MUM-ST with regard to the expression input comprehended in Maruthi.Suzuki Ltd case (Supra). It was observed therein that unlike the definition of input which is restricted to inputs used directly or indirectly in or in relation to manufacture of final product, input service not only includes services used directly or indirectly in or in relation to manufacture of final product but includes services used in relation to the business of manufacture as well. Therefore, the contention of the ....
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....hamumdi Textiles(Silk Mills) Ltd 2010-TIOL-1276-CESTAT-Bang) has held that when time limit of refund claim is one year, there is no requirement that input credit claimed as refund should correspond to months in which exports have taken place. Again, in Philco Exports Vs CCE.New Delhi 2009(234) AELT 568( Tri-Del) it was held that merely because part of the amount claimed in each refund related to credits on input, which have not been used in the same month, the credit cannot be denied. Similar view was taken in M/s Samvardhana Motherson International Ltd Vs CCE.2015-TIOL-1469(CESTAT-Del) Applying the ratio laid in the above judgments and taking into account the clarification issued by the Board Circular No.120/01/2010, dated  ....
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....ishment. Management /business consultant services were received in connection with accounting, pay roll, paying taxes and these were essential for complying the statutory requirements. Manpower recruitment services were received in connection with recruitment of employees and supply of qualified IT professionals. Rent-a-cab services were availed for transportation of employees from their place of residence to office and back and at the cost of repetition, it has to be stated that the disputed period is prior ot 01-04-2011. Tele Communication Services are regarding the mobile phone facilities required by appellant to communicate with customers and vendors. Air Travel Agents services were received for the purpose of arranging travel of employ....