2018 (6) TMI 797

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....agent's services, stock broker services, online information and data access or retrieved services, club or association services and sponsorship services, are input services for the purpose of refund under Rule 5 and whether these services have nexus with the export of services. 2. Shri S. Thirumalai, learned counsel appearing on behalf of the appellant in appeal No.ST/88029/2017, submits that all the input services on which refund was rejected are essential services which are used in or in relation to providing output services. He explained the use of each service. He also submits that in respect of almost all the services which were disputed by the Commissioner (Appeals), this Tribunal and court have taken consistent view that all these....

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....t date in terms of Section 11B of the Central Excise Act, 1944, as made applicable by Notification No.27/2012- CE(NT). Therefore, the refund was filed within time. The Commissioner (Appeals) has rightly allowed the refund holding that it is within the prescribed time. 4. Shri Vivek Dwivedi, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the finding of the impugned order as regards the issue involved in appeal No. ST/88029/2017. As regards the Revenue's appeal No. ST/85149/2018, he reiterates the grounds of appeal. 5. I have carefully considered the submissions made by both the sides and perused the records. As regards the Revenue's appeal, the issue involved is the period of one year from the releva....

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.... indeed used for providing output service. This Tribunal in the case of Hydus Technologies India Pvt. Ltd. (supra) allowed the credit on general insurance. As regards real estate agent's service, it is towards the payment of brokerage to the broker for arranging accommodation for their CEO and this expenditure of the brokerage was borne by the company. It is obligatory on the part of the assessee company to arrange accommodation for their senior staff. Therefore, I am of the view that real estate agent's service provided for accommodation for the CEO is an input service. This issue is also covered by the Tribunal in the case of LG Electronics India Pvt. Ltd. (supra). As regards stock broker services, on perusal of the invoices I find that i....