TaxTMI 
TaxTMI 
2016 (11) TMI 1118
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....er per: Sulekha Beevi, C.S.,] The appellants are 100% EOU who are engaged in providing back office operations, product support, technology infrastructure and design services to M/s Harsco Corpn. USA and its fellow subsidiaries. The appellant filed a refund claim for the period October, 2012 to March, 2013 for the un-utilised Cenvat credit for an amount of Rs. 25,31 ,887/-. A show cause notice was....
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....t services with the out put service, which are shown in the following table. S.No. Impugned Input service Relevance of the input service used by the company to provide the output service 1. Commercial training or coaching centres services The services of the commercial training or coaching centers are required ot impart skill or knowledge to the resources in order ot enable them to provide ....
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....cy services These services were required for clearance of goods filing of documentations, etc. with the port authorities and the same is essential for the daily operations of the company. This service is undoubtedly required for providing output services of the company. 4. The definition of input service under Rule 2(l) of the Cenvat Credit Rules has undergone a drastic change with effect from 0....
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....as courier services cannot be said to be have nexus with the output services rendered by the appellant. He strongly urged that the rejection of refund claim is correct and proper. 6. I have heard both sides. 7. The main ground for rejecting the refund is that the alleged input services do not have nexus with the output services. The Commisisoner(Appeals) has relied upon the decision laid i....