2016 (11) TMI 1118

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....un Kumar, AR for the Respondent [Order 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 ....

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....denied. She explained the relevancy of these input 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....

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....for providing output services of the company 4. Clearing and forwarding agency 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 ....

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.... the impugned order and argued that the clearing and forwarding agency services as well 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 n....