TMI Blog2014 (3) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... sanctioning authority, he can verify whether this claim is correct or not - Decided in favour of assessee. - ST/182/2009-SM, ST/187/2009-SM - Final Order No. 20114-20115/2014 - Dated:- 29-1-2014 - SHRI B.S.V. MURTHY, J. For the Appellant : Mr. N. R. Badrinath, CA For the Respondent : Mr. S. Teli, Dy. Commissioner (AR) JUDGEMENT Per : B.S.V MURTHY Assessee is engaged in software development and IT enabled service. They filed refund claim for refund of unutilized CENVAT credit of service tax paid on several input services amounting to Rs.17,74,476/- under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE NT dated 14.3.2006. Refund in respect of certain services were allowed by original a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Category of services Nexus of Input Services Case Laws 1 Management Consultants Services These comprise of statutory compliance, finance related activities and project management related services. These services are critical input services without which it is not possible to carry on business. Therefore, these services qualify as input services. Commissioner of Central Excise., Hyderabad - IV vs. Deloitte Tax Services India Private Limited 2008 (11) S.T.R 266 (Tri. - Bang) 2 Practicing Chartered Accountant Services Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nders services to its client located outside the country, working in different time zones to cater to the needs of the client. The services are provided round the clock and employees are required to work on shift basis. In this backdrop, it becomes an essential requirement to provide food and beverages for the employees at appropriate times. Therefore, the Appellant has engaged the services of a catering agency to provide the same. The same being an integral part of the business activities, it would qualify as input services. Commissioner of Central Excise., Hyderabad - IV vs. Deloitte Tax Services India Private Limited 2008 (11) S.T.R 266 (Tri. - Bang) and Dell International Services India P. Ltd. vs. CCE Banaglore-2010 (17) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the establishment to provide facilities of transportation and security of such women employees? Therefore, rent-a-cab service is critical input for the running of the business and qualifies as input services. Glyph International Ltd. Vs. Commissioner of Central Excise, Noida-2013 (12) TMI 1375 - CESTAT NEW DELHI and Dell International Services India P. Ltd. vs. CCE Banaglore-2010 (17) S.T.R. 540 (Tri. - Bang.) 8 Mandap Keeper Services The mandap keeper services was used for conducting an event for employees as part of the employee welfare activities which is an important ingredient to control attrition in the IT / ITES industry. M/s Kijiji (India) P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gn. This is an essential service which is required to make systems work effectively and efficiently and it is essential for rendering the output services. Therefore it is critical for business and would qualify as input services. M/s Kijiji (India) Pvt. Ltd Vs. Commissioner of Central Excise, Mumbai I-2012-TIOL-1854-CESTAT-MUM 12 Event Management Services This expenditure is incurred to hold conference for a dual purpose of discussing business plans and as an employee welfare activity. Therefore, the same would qualify as input services Dell International Services India P. Ltd. vs. CCE Banaglore-2010 (17) S.T.R. 540 (Tri. - Bang.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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