TaxTMI 
TaxTMI 
2017 (3) TMI 618
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.... with the service tax department. As they were exporting majority of their output services they accumulated the credit on input service and there upon flied refund claims for the accumulated CENVAT credit. A part of the refund claim was rejected by the authorities below and hence these appeals. 3. The various services for which the refund was rejected as well as the amount involved and the submissions made by the appellant in regard to each services is given in the table below as furnished by the appellant. ST/26075/2013 Nature of service Submissions Refund rejected Manpower Recruitment Services 1. Services taken for hiring the manpower, who are working for execution of output service. 2. Recruitment specif....
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....aintaining the premises in a hygienic condition is very essential. 3. Held eligible in appellant's own case M/s. Knoah Solutions Pvt. Ltd. v. CC, CE & ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 40,964 AMC for Xerox/ Printing machine 1. Used for taking work reports, day to day business reports - hence essential for output service 2. Para 3.1.2 of Circular No. 120/01/2010-S.T., dated 19-1-2010 clarifies that maintenance/repair of equipment is directly related to BPO business 3. Held eligible in appellant's own case M/s. Knoah Solutions Pvt. Ltd. v. CC, CE & ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 2,524 UPS maintenance charges 1. UPS is required to ensure continuity in provision of service in case....
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....d for transportation of imported Headsets, which was used by employees while attending calls from the customers (BPO call centre). Hence directly has nexus with provision of output service. 2. Inward transportation of inputs is specifically included in the definition of 'input service'. 1,177 Total 2,84,570 ST/21336/2014 Nature of service Submissions Refund rejected Manpower Recruitment Services 1. Services taken for hiring the manpower, who are working for execution of output service. 2. Recruitment specifically included under the inclusive part of input service definition. 3. Held eligible in appellant's own case M/s. Knoah Solutions Pvt. Ltd. v. CC, CE & ST, Hyd-IV [2016-T....
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....g machine 1. Used for taking work reports, day to day business reports - hence essential for output service 2. Para 3.1.2 of Circular No. 120/01/2010-S.T., dated 19-1-2010 clarifies that maintenance/repair of equipment is directly related to BPO business 3. Held eligible in appellant's own case M/s. Knoah Solutions Pvt. Ltd. v. CC, CE & ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 1,246 AMC charges for HVAC Equipment (heating, ventilation & AC) 1. As the premises of appellant does not have ventilation naturally, it is required to install equipments to balance the heat and other conditions. 2. Further electronic equipments generates huge heat every day, which requires to be balanced to ensure proper en....
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....[2015 (39) S.T.R. 134 (Tri.-Bang.)] 1,05,571 Information Technology Software Service Imported software from M/s. Knoah Soft Inc. which was required to be provided for a domestic customer and service tax has been charged to the customer. Service tax is also paid under Reverse Charge Mechanism on import of software. Since the same is directly used for output service. 46,380 Fixed Asset Insurance Protection of business assets is essential for provision of output service and also what is specifically excluded is only life/health insurance and no restriction on asset insurance 6,951 Total 2,99,927 4. The period involved in Appeal No. ST/26075/2013 and ST/21336/2014 are from July, 2011 to September, 2011 and July, 20....