2016 (12) TMI 1694

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....approved by the Software Technology Park of India, Bangalore and is providing innovative software services. They are into exporting of software development services to customers abroad. Since the appellant is engaged in the export of services, they could not utilize the CENVAT credit on input services used for providing output services and therefore they filed a refund claim pertaining to the period May 2009 to June 2009 for Rs. 7,22,956/- under Rule 5 for various input services viz., air travel agency services; renting of immovable property service; management, maintenance or repair services; rent-a-cab services; information technology software services; manpower recruitment or supply services; management or business consultants services; ....

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....ellant which conclusively held that these services are input services. In support of each service, the appellant has given justification as well as the decisions relied upon by him in support of his submission that the said service is an input service. The appellants contention and decisions relied upon are tabulated as below: Sl. No. Input Service Justification of the appellant Decisions Relied upon 1 Air Travel Agent Service These services are availed by the Appellant in connection with the business travel of its employees such as to attend client meetings, workshops and training programs. Manhattan Associates (India) Development Centre (P.) Ltd. Vs. Commissioner of Service Tax, [2015] 63 taxmann.com 152 (Bangalore - CE....

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....hifting the appellants premises from Hyderabad to Bangalore. Further these services also include de- bonding services. Without such shifting the appellant could not have rendered the taxable services, therefore the appellant is entitled for refund of the same. Apotex Research Pvt. Limited v.Commissioner - 2015 (3) TMI 346 ‑CESTAT BANGALORE Pokarna Ltd. 2013 (292) E.L.T. 316 (Tri. - Bang.)  CST, Bangalore Vs Jubilant Biosys Ltd 2016 (42) S.T.R. 729 (Tri. - Bang.) 5 Companies Secretaries Services These services are in the nature of statutory compliance, with Companies Act. Appellant wishes to rely upon the decision of M/s Heartland Bangalore Transcription Services (P) Ltd Vs CST 2011 (21) STR 430 (Tri- Bang. Wherein ....

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....es. These services directly fall within the preview of input service definition under the limb of recruitment services. Appellant wishes to rely upon the decision of M/s Dell International Service India Pvt Ltd Vs CCE Bangalore- 2010 (17) STR 540 Tri- Bang) 9 General Insurance Services These services are in repect of machinery and equipment and laptops. Furhter the said insurance is also in terms of industries practice. Therefore the appellant is entitled for credit and refund of the same. Rearden Commerce India (P.) Ltd. [2016] 66 taxmann.com 255 (Bangalore - CESTAT) 10 Transportation of goods by Road As a part of software development, they need to do testing on certain equipments. These services are used for transporting th....