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2018 (5) TMI 559 - AT - Service TaxRefund claim - input services - Diesel Consumption Charges - Out of Scope Charges - denial on the ground that they do not fall in the definition of “input service‟ - Held that: - as regards Diesel Consumption Charges, it is electricity back-up which is provided by the Landlord. In the case of non-availability of electricity, the company requires diesel generators to resume the operation for which the service provider is collecting the service tax for electricity support without which it would affect the productivity of the service provided and therefore, it falls in the definition of “input service‟ - refund allowed. Out of Scope Charges - Held that: - these charges are in relation to building maintenance and repair service, which are also essential for rendering the software services and therefore, they are rightly classifiable as “input service‟ - refund allowed. Appeal allowed - decided in favor of appellant.
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