TMI Blog2013 (2) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere used in providing the output taxable services which have been exported by them. It has also not been proved that the condition in Clause 5 of Notification 5/2006-CE (N.T.) dated 14.03.2006 stands fulfilled. 5. Learned CA appearing for the respondent strongly supports the order of the Commissioner (Appeals). In this regard, he relies on the decision of the Tribunal in the case of Commissioner of Central Excise, Bangalore Vs. M/s. RSA Security India Pvt. Ltd. reported as. 6.1. I have carefully considered the submissions from both sides and perused the records. The original authority denied refund of credit of service tax attributable to rent paid on car park, cafeteria and terrace of the building. He also denied refund of credit of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Similarly, the '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. 6.7. The grounds of appeal in the department's appeal 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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