2017 (8) TMI 1053

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....ellant is a 100% EOU engaged in the service of Information Technology software enabled services viz., "e-publishing of books" and are exporting their output service covered under Section 3(iii) of Export of Service Rules, 2005. For providing the above output service, they hade availed input service credit on various services which were stated to be used in rendering the above output services. The ....

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....some services and rejected others. Hence the present appeal. 3. After hearing both sides duly represented by Shri S. Ramachandran, Consultant, I find that the refund to the extent of Rs. 4.27 lakhs approximately stands rejected by the lower authorities, claimed under the category of renting of immovable property service, on the ground that the service was provided by the Director of the Company i....

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....ervice. In such a scenario, the stand of the Revenue that they were under no legal obligation to discharge service tax cannot be appreciated. Had it been paid by the Director in her individual capacity, the same would still be available as a credit to the appellant. Revenue at the time of receipt of service tax from the appellant never objected and accepted such service tax deposited by them. As s....

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....1.2010 was observed that whatever service improves the quality of output service, the same has to be held as availed in connection with the output service. I find no justifiable reason to deny the credit on the said account. 6. Further, an amount of Rs. 35,337/- stands denied in respect of delegate fees paid by the appellant to various service providers for training of their employees. The servic....