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2013 (7) TMI 347 - CESTAT BANGALORERefund of Credit on input services– appellant provided IT enabled services – they claimed refund of un utilised accumulated credit on input services – Held that:- Assessee was entitled for credit on manpower recruitment service and security agency service - ground raised by them is not valid - the recruitment of manpower for rendering the services and no further details were required by the department – appeal decided against the department. Court allowed the refund of credit on advertisement, housekeeping service, hiring of furniture and clearing & forwarding service - the same also should be treated as input service - Appeal decided in the favour of assessee.
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