2017 (6) TMI 767

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....espondent. ORDER This appeal is directed against Order-in-Appeal No. 79/2014 (H-IV) ST, dt. 18.03.2014. 2.   Heard both sides and perused the records. 3.   The appellant is contesting the findings of the first appellate authority in respect of denial of Cenvat credit to the tune of Rs. 8,23,775/- in respect of following services: Category of Service Amount INR....

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.... can be seen from the reproduced table that services were in respect of various activities which are related to the business inasmuch, the Management or Business Consultant's Services are disallowed only on the ground that it was out of pocket expenses and facilities provided to the Service Provider's employees, the basic fact that Service Provider has discharged the service tax liability ....

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....d hence the service tax liability has been discharged and billed to appellant and in respect of Security Agency service, the said services were availed by the appellant for the additional protection given to female employees while they were returning to home or vice versa for the duties in the appellant's firm. It is noticed that the Government of Andhra Pradesh had issued G.O. No. 62, dt. 30.....

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....t appellant had exported ITSS services by using these services in the premises as also that the service providers have paid the tax on the services as referred in the table in paragraph No.3. 6.   All these services being in relation to the export of services and the stated vision of Govt. of India being not to export any service tax would mean that appellant is eligible for refund of....