TMI Blog2015 (9) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... ices and output service - Decided in favour of assessee. - ST/2301/2012-SM, ST/2302/2012-SM, ST/2305/2012-SM, ST /2310/2012-SM - Final Order Nos. 21153-21156/2015 - Dated:- 13-5-2015 - B. S. V. Murthy, Member (T), J. For the Appellant : Mr Akbar Basha, CA For the Respondent : Mr S Teli, Dy. Commissioner (AR) ORDER Per: B S V Murthy: In all the appeals, issue involved is common and therefore all the appeals are taken together and a common order is passed. The issue involved is whether the stand taken by the Revenue that there is no nexus between the input services and the output services and therefore appellant is not eligible for refund of accumulated CENVAT credit under Notification No.5/2006-CE dated 14.3.2006 iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant to provide pick up and drop facilities to employees, as the company works 24 hours in shifts. Appellant wishes to rely upon the decision of M/s. Heartland Bangalore Transcription Services (P) Ltd. vs. CST: 2011 (21) STR 430 (Tri.-Bang.), wherein it was held that Rent-a-cab service used for transportation of employees is an essential input service. CCE vs. Deloitte Tax Services India Pvt. Ltd.: 2008 (11) STR 266 (Tri.-Bang.). Air Fare Ticket Air travel agent services The said services are used for booking of air ticket for their employees and other officials travelling for project site abroad for the execution of work in USA. Therefore it would be very essential for the employees of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. Appellant wishes to rely upon the decision of M/s. Heartland Bangalore Transcription Services (P) Ltd. vs. CST: 2011 (21) STR 430 (Tri.-Bang.) wherein it was held that professional services of consultants are used for assisting the assessee in complying with various statutory provisions. Therefore it was eligible for refund. CCE vs. Deloitte Tax Services India Pvt. Ltd.: 2008 (11) STR 266 (Tri.-Bang.) . Pest Control Fumigation House Keeping Management, Maintenance or Repair Services Pest Control services and fumigation I treatment services are used in relation to house-keeping services, ensuring hygienic, clean and germ free work environment. As the appellant has vast number of emp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement. As the said services are used for insurance of employees. The appellant is eligible for credit. Hon'ble High Court in case of CCE vs. Stanzen Toyotetsu India (P) Ltd.: 2011 (23) STR 444 (Kar.) have held that CENVAT credit on insurance is available as CENVAT credit and refund. Forex Purchase Business Auxiliary Service The appellant submits that forex was purchased and the same given to the employees who go to US, in order to execute their work. Therefore the said activity is in relation to business, therefore appellant was entitled for CENVAT credit and refund. Courier Services Courier Services The appellant submits that couri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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