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2023 (8) TMI 1322 - AT - Service TaxRefund of CENVAT Credit - input services - inclusive clause is independent of ‘means clause’ or not - nexus established between services rendered and the business carried out by the Assessee or not - HELD THAT:- The activities relating to business have been further amplified by describing each of these services such as accounting, auditing, financing, computer networking, credit rating, security, etc., used in relation to the business. Therefore, the definition of input service covers both services used by the provider of taxable service for providing output service as well as services used in relation to, inter alia, activities relating to business as long as it is not specifically excluded from the definition of input service. Admittedly, none of these services were specifically excluded. There is also force in the argument that the ratio of M/S. MARUTI SUZUKI LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-III [2009 (8) TMI 14 - SUPREME COURT] in respect of input service is not appropriate in as much as it was primarily in the context of input(s) and not any input service - In the case of M/S ALLIANCE GLOBAL SERVICES IT INDIA PVT. LTD. VERSUS THE COMMISSIONER C.C.E & ST, HYDERABAD [2016 (6) TMI 720 - CESTAT HYDERABAD], the Coordinate Bench of the Tribunal, in the case of service provider/exporter of ITSS, held various input services including Courier service, Management, Maintenance & Repair service, Manpower Recruitment service, Renting of Immovable Property service, etc., as having nexus with the exported service. The service was in the nature of ‘Business Auxiliary Service’ and the service has been held to be otherwise an eligible service in respect of their company - Therefore, on both counts, this is eligible service for the purpose of taking credit. In the light of the said clarification, the credit claimed in the subsequent quarter for refund, even if pertaining to earlier quarter, has to be considered, if the same has not been availed or claimed as refund subsequently in another refund matter(s). This needs to be ascertained by the Lower Authority. Appeal allowed by way of remand.
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