TMI Blog2014 (5) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... d that there is no dispute that cenvat credit is eligible on the input service used in the output service. The Commissioner (Appeals) had given a detailed finding of use of the input service for output service. I find that Revenue has not placed any material to prove that the above services were not used in relation to output service - Decided against Revenue. - Appeal Nos.E/40072/13, E/40098-401 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit on input services namely rent-a-cab service, security service, courier service, business support/auxiliary services, telephone services and house keeping services. The adjudicating authority observed that the said services had not been utilized for providing export service namely E-publishing of Books and the respondents are not entitled to the refund claim. The Commissioner (Appeals) s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cab service was used for picking and dropping of employees. They operate on multiple shifts so as to maintain the work force at the optimum level, to ensure attendance at the right time and safety/security- of female employees. Security Services were provided at the various premises of the noticee including the registered office and Chennai Office. Courier Service had been used in connection wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions. 4. In the grounds of appeal filed by Revenue, it is contended that the services used have not been proved to be used in relation to output services exported by the respondent. It is noted that there is no dispute that cenvat credit is eligible on the input service used in the output service. The Commissioner (Appeals) had given a detailed finding of use of the input service for output ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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