TMI Blog2017 (3) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... er: Sulekha Beevi, C.S.] The above appeals involve the game issue for consideration and were heard together and are disposed by this common order. 2 The appellants are engaged in rendering Business Processing Outsourcing (BPO) / call centre services and are registered with the service tax department. As they were exporting majority of their output services they accumulated the credit on input service and there upon flied refund claims for the accumulated CENVAT credit. A part of the refund claim was rejected by the authorities below and hence these appeals. 3. The various services for which the refund was rejected as well as the amount involved and the submissions made by the appellant in regard to each services is given in the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61,028 CA/Legal Service 1. Auditing and legal service specifically included in definition of input service 2. Held eligible in appellant s own case M/s. Knoah Solutions Pvt. Ltd. v. CC, CE ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 1,327 House Keeping/ Cleaning/ Pest Control 1. Services required to ensure hygienic, clean and germ free work environment. 2. As the appellant has vast number of employees, therefore maintaining the premises in a hygienic condition is very essential. 3. Held eligible in appellant s own case M/s. Knoah Solutions Pvt. Ltd. v. CC, CE ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 40,964 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Installation of access control systems 1. Used for note the attendance logging hours of employees 2. Useful in determining the efficiency have control over the working of employee which in turn help in provision of output service 3. Held eligible in appellant s own case M/s. Knoah Solutions Pvt. Ltd. v. CC, CE ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 5,910 Fixed Asset Insurance Protection of business assets is essential for provision of output service and also what is specifically excluded is only life/health insurance and no restriction on asset insurance 5,955 Inward trans-portation of Headset (inputs) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in BPO service through Chat and Email channels and hence internet is inevitable for provision of the output service 2. Computer networking is specifically included under definition 3. Held eligible in appellant s own case M/s. Knoah Solutions Pvt. Ltd. v. CC, CE ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 56,031 CA/Legal Service 1. Auditing and legal service specifically included in definition of input service 2. Held eligible in appellant s own case M/s. Knoah Solutions Pvt. Ltd. v. CC, CE ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 676 Cleaning 1. Services required to ensure hygienic, clean and germ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quality control is specifically included under inclusive part of definition 3. ISMS/ISO certification is akin to credit rating, which specifically included in definition. 4. Held eligible in appellant s own case M/s. Knoah Solutions Pvt. Ltd. v. CC, CE ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 3,654 Banking and Other Financial Service 1. Used to provide the foreign currency on overseas tours to meet clients and hence, directly connected with the rendering export. 2. Used in relation to financing - specifically included in input service definition. 3. Held eligible in case of relied Xilinx India Technology Services (P) Ltd. v. CCE ST, Hyd-IV [2016 (44) S.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultant Shri. Venkat Prasad submitted that all the services shown in the table except that of fixed asset insurance services and inward transportation of headset services (input) was analyzed by the Tribunal in the appellants own case report e d in 2016-TIOL-1592-CESTAT-Hyd and Tribunal had held that eligible for credit/refund. In regard to fixed asset insurance services, it is submitted by him that the said services were availed for insurance of capital assets of the company. Services inward transportation of inputs is specifically included in the definition of input services and that the headsets imported was for use of the employees while making calls. In ST/21336/2014 the authorities below have rejected the refund in respect of ITSS. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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