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MAINSTAY TELESERVICES PVT. LTD. Versus COMMISSIONER OF S.T., BANGALORE

2015 (10) TMI 2362 - CESTAT BANGALORE

Refund of CENVAT Credit - Manpower Recruitment Agency Service, Management Consultancy Service and Security Agency Service - Whether appellant is eligible for refund of CENVAT credit under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No. 5/2006-N.T? Held That:- Services provided are either covered by inclusive part of definition of input service or are necessary to provide output service Appellant eligible to take credit.

Rent-a-Cab and Outdoor Catering Services - Whe .....

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ccumulated under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5/2006-N.T., dated 14-3-2006. It has been held that the appellant is not eligible for refund in respect of Manpower Recruitment Agency Service, Security Agency Services, Rent-a-Cab, Outdoor Catering services, and Management Consultancy Service. The Commissioner (Appeals) has held that refund would be admissible to the extent of amount actually paid by the appellant s company and not recovered from the employees in re .....

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ginal authority s observation, this conclusion cannot be sustained. 4. Learned Counsel submitted that how manpower recruitment agency service , management consultancy service and security agency service are having nexus with the output services provided namely, Call Centre Service. 5. In the written submissions, the utilization of services has been explained as under : Name of input service Name of export of service Justification for availability of Cenvat credit Manpower Recruitment A .....

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dia Pvt. Ltd. [2008 (11) S.T.R. 266 (Tri.-Bang.)], affirmed by Hon ble High Court of AP in 2014 (33) S.T.R. 129] Consultancy services Call Centre Services This service is in respect of ISO certification which is essential for export of services. Rent-a-cab services Call Centre Services The company hires vehicles/cabs to pick up its employees from their residence and drop them back. This is essential as the employees have to perform the work at different hours on a shift duty basis. Moreover, the .....

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