AI Drafter 
TaxTMI 
TaxTMI 
2017 (3) TMI 69
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....ant under Rule 5 of CENVAT Credit Rules, 2004 on the ground that no export has taken place from the Gurgaon unit (branch office), as such, no refund was allowed on input services availed at Gurgaon unit and consequently, lack of nexus between the input services received and output services exported. Since the issue involved in all the 15 appeals is common, therefore all the 15 appeals are being disposed of by this common order. 2. Briefly the facts of the case are that the appellant is a private limited company wholly owned subsidiary of Vanu International USA and is engaged in the business of exporting the service classifiable under Information Technology Software Service (ITSS) and Business Auxiliary Service (BAS) to its parent company....
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....ner (A) vide various Orders-in-Appeal rejected the appeals on the same ground on which the adjudicating authority had rejected the claim. Hence, the present appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned orders passed by the learned Commissioner (A) are not sustainable in law as the same have been passed contrary to the settled legal position as well as contrary to the statutory provision and the decisions rendered by the higher judicial fora. He further submitted that under Rule 4 of the Service Tax Rule, 1994, an option is provided to the assessee to take registration at only one premises even if the taxable service are provided from more than one premises....
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....includes services used in relation to modernization, renovation or repairs of a factory, premises of the provider of the output service or an office related to such factory or premises . It means, the maintenance and repair service have specifically been included in the input service definition and similarly with respect to other input services for which the refund has been rejected have been held to be input services by various decisions of the Tribunal and the High Court as the said services are related to the business of the company and are directly utilized by the company for efficiently providing the taxable output services. In support of his submissions, he relied upon the following decisions: (i) Nuance Transcription Service....
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....les, 1994. Further, I also find that in the SOFTEX return, only export of software services is disclosed, as the Bangalore unit is registered as a software technology park of India. The BAS provided from Gurgaon unit is not disclosed in the monthly SOFTEX filed with the STPI as the Gurgaon unit is not registered with Software Technology Park. Therefore, only on this ground the refund is wrongly rejected. Further, as far as lack of nexus with regard to the input service viz., parking and cafeteria rent; building maintenance and housekeeping; book keeping; financial services; internet and telephone services, all these services are necessary for running of the business and are held to be input services in the decisions cited supra. Therefore, ....