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2016 (5) TMI 682 - AT - Service TaxRefund claim - Unutilized accumulated Cenvat credit - Manpower Recruitment Agency Services - Export of services as providing to foreign client - Department contended that input services have no nexus with the output services - Held that:- all the services except ‘Rent-a-Cab Service’ are essential services for providing the service of Manpower Recruitment Agency. it is also found that any service whether it is used for providing output services or otherwise, cannot be decided in isolation but it is necessary to see what is the output service and accordingly it can be decided whether the service is input service for providing a particular output service. In the present case, output service is Manpower Recruitment Services. As per the nature of aforesaid input services, they are essential services for providing ‘Manpower Recruitment Agency Services’. Therefore, no reason found to interfere in the impugned order which is just and proper and in conformation to definition of input services. Refund claim - Rent-a-cab Service - Held that:- this service was excluded from the definition of input services in terms of Clause (B) of Rule 2(1) of CCR, 2004, therefore even though the same was used for the conveyance of staff but due to specific exclusion, the same does not remain as input service and therefore refund is not admissible in respect of Transport Service (Rent-a-Cab Services). - Decided partly in favour of appellant
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