2017 (3) TMI 1598

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....otification No.27/2012-CE(NT) dt. 18/06/2012 for the period October 2012 to December 2012. After adjudication as well as the first appellate stage, refund to the tune of Rs. 6,78,605/- stands rejected. 2. On behalf of the appellant, the learned consultant Shri Venkat Prasad explained the various services for which the refund has been rejected and the submissions regarding the said services as well as the amount involved which is given in the following table:- Nature of service Submissions Credit availed Manpower recruitment agency 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. ....

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....rvice 2. Held eligible in Appellants Own case M/s. Knoah Solutions Pvt Ltd Vs CC, CE & ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 12,520 House Keeping 1.Services required to ensure hygienic, clean and germ free work environment. 2. As the appellant has vast number of employees, therefore maintaining the premises in a hygienic condition is very essential. 3. Held eligible in Appellants Own case M/s. Knoah Solutions Pvt Ltd Vs CC, CE & ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 55,003 Cleaning/ Pest Control   373 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-ST dated 19.01.2010 clarifi....

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.... equipments generates huge heat every day, which requires to be balanced to ensure proper environment inside the office. 3. Relied on Commr. of ST Bang Vs YODLEE INFOTECH (P) LTD 2015 (39) STR 695 (tri-Bang) 16,008 Website design & development charges 1. Charges towards updating website which is one of the marketing tools and is essential for a call center service provider. 2. Appellant requires cloud server for storage of data and it also requires continuous monitoring therefore Appellant has received Cloud Server and its installation services which is having direct nexus with its output services. 3. Relied on XILINX INDIA TECHNOLOGY SERVICES (P) LTD Vs CCE and ST Hyd-IV 2016 (44) S.T.R. 129 (Tri. - Hyd.) 2,781 Rene....