2023 (11) TMI 1076

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....,41,822/- on the ground that there is no nexus between input services and the output services exported by the Appellant. The period of dispute is from April 2011 to September 2011. 2. The services under which refund was rejected are as follows: a) Air Travel Agent services - Rs.56,156/- b) Banking & Financial services - Rs.9,838/- c) Business support services - Rs.7,926/- d) Chartered Accountant services - Rs.11,500/- e) Courier services - Rs.5,999/- f) Custom House Agent services - Rs.68,109/- g) General Insurance services - Rs.52,967/- h) Facility Management services - Rs.3,80,302/- i) Management, Maintenance & Repair services - Rs.2,47,254/- j) M....

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....ce, directly connected with the rendering and export of output services by the Appellant. Case laws relied upon are as follows: Appellant's own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 Appellant's own cases in Final Order No. A/30309/2016 passed for the period October 2011 to December 2011 Appellant's own cases in Final Order No. A/30364/2017 passed for the period October 2012 to December 2012 (3) (iii) Business Support services (Rs.7,926/-): These services are in connection with photocopying, including record maintenance services, required to maintain proper documentation and hence, essential for proper functioning of the Appellant. Case laws relied upon a....

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....are as follows: Appellant's own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 Appellant's own cases in Final Order No. A/30309/2016 passed for the period October 2011 to December 2011 Appellant's own cases in Final Order No. A/30364/2017 passed for the period October 2012 to December 2012 (vi) Custom House Agent services (Rs.68,109/-): These services were availed in connection with import of IT equipment's where the Custom House agents assist the appellant in the customs clearance process relating to the imported goods. These services are eligible considering that they are in relation to import of goods which in turn are used in the development of software for export.....

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....ervices (Rs.2,47,254/-): These services are procured in relation to the office maintenance, maintenance or repair of IT equipment and other machinery like computer servers, air conditioning systems etc. which are required for efficient functioning of business without which the appellant cannot perform its output service. Case laws relied upon are as follows: Appellant's own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 Appellant's own cases in Final Order No. A/30012/2015 passed for the period January 2010 to March 2010 and October 2010 to December 2010. Appellant's own cases in Final Order No. A/30309/2016 passed for the period October 2011 to December 2011 ....