TMI Blog2011 (11) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountant's certificate as envisaged in the Board's Circular No. 120/1/2010 dated 19.1.2010. - Decided against the Revenue. - ST/2149 of 2011 - - - Dated:- 4-11-2011 - Shri M. Veeraiyan, J. Appearance Mr. Ravichandran, DR for appellant Mr. Anil Kumar, Advocate for respondent Shri M. Veeraiyan, J. PER: VEERAIYAN Heard both sides on the application for condonation of delay. It is noticed that order of the Commissioner (Appeals) was received on 3.5.2011 and the appeal was filed on 3.8.2011. Both sides agree that the appeal has been filed within three months and therefore, The application for COD is disposed of as infructuous. 2. Heard both sides on the stay petition. Considering the nature of issue, I d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices have been used for providing the taxable service which has been exported. 5. The learned DR reiterated the grounds of appeal. 6. The learned Advocate for the respondent submits that they are in the IT related field and involved in data retrieval and migration of data from one platform to another. They have availed the credit on service tax paid on Bandwidth Services, IT Enabled Services, Security Agency Services, Outdoor Catering Service and Renting of Immovable Property Service which are essential for rendering the output services. He strongly supports the order of the Commissioner (Appeals). He also submits that similar disputes arose earlier before this Bench and this Bench in the appellant's own case reported in 2011 (23) S.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng equipment, all assets and all that is within it is an essential requirement. It is submitted that the appellant also has to deal with confidential data of their clients and the security personnel are therefore essential to secure the precincts of their building form the outside as well as the inside and this service is eligible restricted to the registered office premises only. Outdoor catering service : Outdoor catering services are essential for providing necessary food at regular intervals to employees in the office cafeteria. However these expenses should not be the part of the expenditure of the employee's remuneration. Renting of immovable property service : This service is utilized is essential for the output service. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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