2016 (11) TMI 1352

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....le category of Scientific or Technical Consultancy Services . The appellant exported the service without payment of service tax, and availed various input services for providing the output services. They filed refund claim for the accumulated service tax paid for input services. The original authority and Commissioner (Appeals) rejected some part of refund claim. Hence these appeals. The details of the period involved, the amount of refund rejected by Commissioner (Appeals) and the input services involved are shown below as tabulated by the appellant. Appeal No. ST/25637/2013 ST/26597/2013 ST/27732/2013 ST/28424/2013 Period Involved    April, 2011 to September, 2011   October, 2011 to December, 2011   Jan....

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....fication h) Telecommunication services 2. On behalf of the appellant, the Ld. Counsel Shri. G. Prahlad submitted that in these four appeals, the authorities below have rejected refund claim stating that the input services do not have nexus with output services. Further, that in appeal ST/25637/2013 and appeal ST/27732/2013, the appellants were not issued the Show Cause Notice proposing reasons for rejection. He contended that the appellant has been deprived opportunity to put forward proper defence and it amounts to violation of the principles of natural justice. The Ld. Counsel submitted that the second ground on which refund has been rejected is that some of the input service distributors invoice do not show the name of the service prov....

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....nnai-II-2016 (42) S.T.R.. 741 (Tri.- Chennai) 2. MMR service These services are used for regular wear and tear of machinery Xilinx India technology services Pvt Ltd Vs. CCE & ST, Hyd-IV-2016-TIOL-2087-CESTAT-HYD KPMG Vs. Commissioner of Central Excise, New Delhi-2014 (33) S.T.R. 96 (Tri.  Del.) 3. Management consultancy services These services are used in relation to business processes and operations Xilinx India technology services Pvt. Ltd Vs. CCE & ST, Hyd-IV-2016-TIOL-2087-CESTAT-HYD 4. Manpower recruitment service Recruitment services are used towards recruitment of employees having vat experience in the field of research Xilinx India technology services Pvt. Ltd Vs. CCE & ST, Hyd-IV-2016-TIOL-2087-CESTAT-HYD 5. Clea....

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.... 572 (Tri-Mum) 10. Technical inspection & certification These services are utilized to ensure that the research activity carried out by the Appellant meets specified standards and delivers the required result. Semco Electric Pvt. Ltd. Vs. CCE, Pune-2013 (30) SR 572 (Tri-Mum) 11. ETP Operation & maintenance/ Effluent treatment charges The effluent generated in the process of delivering the output service is required to be treated and discharged as per the norms prescribed by the PCB and these services are essential to maintain the standards. Anar Chemicals Pvt. Ltd. Vs. Commissioner of C. EX., Ahmedabad-2011 (24) S.T.R. 32 (Tri.  Ahmd.) 12. Business auxiliary service These services are used in relation to making survey of the....