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2013 (2) TMI 272 - CESTAT BANGALORERefund of un-utilized CENVAT credit - 100% EOU registered with STPI - Notification No. 5/2006-CE (N.T.) dated 14.03.2006 – Circular No. 120/01/2010-ST dated 19.01.2010 - Denied refund of service tax attributable to rent paid on car park – cafeteria - terrace of the building - in-house training of professionals - services of professionals like chartered accountant in preparation of returns/certificates in the course of their business activities – Held that:- Assessee has claimed that they have engaged the services of professionals for calculation of professional tax, income tax etc. These services are obviously in connection with the business activities of the assessee. Company employed more than 400 workers has taken the premises on rent excluding car park, cafeteria which are necessarily part and parcel of their business premises. In the facts and circumstances of the case, there is no justification to say that terrace of the building should not be treated as part of the business premises 'Outdoor Catering Services' the training services, and the professional services used by the assessee are all deserve to be treated as 'input services' in relation to their exports especially when they are 100% EOU coming under STPI scheme Revenue do not indicate any reason to question the validity of the finding of the Commissioner (Appeals) that these services should be as ‘input services' in relation to the ‘output services' rendered by the assessee. It merely says that the assessee has not made any attempt to prove that they are related to ‘output services'. Further, the ground relating to non-examination of fulfillment or otherwise of clause 5 of Notification was not a ground based on which original authority has rejected the refund claim. In favour of assessee
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