2018 (5) TMI 559

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....l Consumption Charges‟ and "Out of Scope Charges‟ by holding that they do not fall in the definition of "input service‟. Since the issue in both the appeals are identical and there is a common impugned order, therefore both the appeals are taken up together for disposal. 2. Briefly the facts of the present case are that the appellant is a Software Export Oriented Unit registered with Software Technology Park of India for export of software services and they are primarily engaged in the information technology services and marketing support services towards Group Companies located outside India. The services provided by the appellant to its group companies outside India qualifies as export of service under Service Tax Rul....

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....y. He further submitted that both the authorities have wrongly considered that Diesel Consumption Charges paid by M/s. Regulus Infrastructure Management Consultancy Pvt. Ltd. as classifiable as input as per Rule 2(k) of CENVAT Credit Rules, 2004 and hence, ineligible for refund. Whereas in fact, the Diesel Consumption Charges incurred by the appellant-company are towards supply of electricity and DG power consumption charges incurred so that the place from where the services are performed are electrified without which the service cannot be performed effectively in the absence of such service, the performance of its services will be grossly hampered. Therefore, such services ought to be covered under the definition of "input service‟. ....

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....atories Ltd.:2010-TIOL-1763 Coca Cola India Pvt. Ltd.:2009 (242) ELT 168 DCM Shriram Consolidated Ltd.: 2006 (4) STR 610 Kamadhenu Ispat Ltd.:2007 (8) STR 188 Bhilai Auxiliary Industries:2007 (7) STR 82 JK Cement Works: 2009-TIOL-411-TRI Endurance Systems India Pvt. Ltd.: 2009-TIOL-210 CCE vs. Andhra Pradesh Paper Mills Ltd.: 2010-TIOL-904-CESTAT-BANG. Brakes India Ltd. vs. CCE: 2010-TIOL-817-CESTAT-BANG. CCE vs. DCW Ltd.: 2011-TIOL-606-CESAT-MAD. CCE vs. M/s. Hindustan Coca Cola Beverages Pvt. Ltd.: 2011-TIOL-762-CESTAT-BANG. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions ....