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2015 (10) TMI 2362 - CESTAT BANGALORE

2015 (10) TMI 2362 - CESTAT BANGALORE - 2015 (39) S.T.R. 693 (Tri. - Bang.) - 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 elig .....

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ue involved is whether the appellant is eligible for refund of Cenvat credit accumulated 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 actua .....

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ed. In the absence of any reason for making an observation contrary to the original 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 .....

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tial for smooth functioning of export service. CCE v. Deloitte Tax Services India 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 ha .....

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