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TMI Blog2014 (3) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... re allowed by original authority and in respect of some more services, appellate authority allowed the refund claim and certain portion of the refund claim, the assessee themselves felt they would not claim and in respect of the amount disallowed by the appellate authority and not accepted as inadmissible is the matter of dispute before me is the appeal filed by the assessee. Revenue is also in appeal on the ground that the Commissioner (A) did not restrict the refund claim proportionate to the exports. 2. Heard both the sides. It is seen that out of total refund claim amount of Rs.17,74,476/-, an amount of Rs.6,15,694/- has been allowed (the Commissioner (A) had not quantified the refund admissible in respect of credits allowed by him and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;. C . Cubed Solutions Private Limited vs. Commissioner C. EX., Bangalore 2013 (293) E.L.T 398( Tri - Bang) 3 Erection, Commissioning & Installation Services Service consists of wiring and cabling of electrical items for internet connection. This is essential for providing IT and ITES Service without which output services cannot be rendered and communication with the customers would not be possible. Therefore, these services would qualify as input services. Dell International Services India P. Ltd. vs. CCE Banaglore-2010 (17) S.T.R. 540 (Tri. - Bang.) 4 Real Estate Agents Services Brokerage Charges paid to real estate agent with respect to finalization of building (office premises) agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, this being an integral requirement for conduct of business, it would qualify as 'input services'. M/s Kijiji (India) Pvt. Ltd vs. Commissioner of Central Excise, Mumbai I-2012-TIOL-1854-CESTAT-MUM 7 Rent a cab services The appellant provides services to the group Companies located across the globe in different countries. Due to difference between the time zones of these countries, the services are provided round the clock. The appellant hires cabs for picking its employees from their residence and drop them back in the absence of public transport facilities to the employees. Therefore, rent-a-cab is a very essential service and critical input service to the business without which it is not po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances, the Appellant engages of third party professionals to seek advice / consulting in the field of engineering activities. These services were with respect to professional services and manpower support which is actively and directly used in providing the output services to clients. Hence, this has a direct nexus with the provision of export services and therefore, the same qualifies 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) S.T.R. 540 (Tri. - Bang.) 11 Design Services Design services includes provision of system software and layou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia Private Limited 2008 (11) S.T.R 266 (Tri. - Bang) 4. From the above, it is quite clear that the appellant is eligible for the benefit of refund in respect of all the services in dispute and therefore appeal is allowed and the matter is remanded to the original adjudicating authority for considering the refund claim in accordance with law as regards other aspects except the eligibility in respect of the services. 4.1 As regards appeal filed by the Revenue, it was submitted by the learned Chartered Accountant that the amount claimed is in accordance with the Notification which requires refund to be sanctioned on the basis of proportion of exports to the total turnover only. However, since the matter is remanded to the original re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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