TMI Blog2015 (11) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... e grounds taken was that according to Notification No. 5/2006-C.E. (N.T.) as it existed during the relevant time, Revenue is of the view that Cenvat credit use in providing output service was only admissible and therefore, the credit can be allowed only when the use is in providing output service which a far more restricted term than the used term ‘for’. - This removed distinction between the provisions of Cenvat Credit Rules which provide for use of input service for providing output service and the notification which used the words “used in”. I find this submission to be appropriate for considering the admissibility of Cenvat credit and refund thereof in respect of these services. - Decided in favour of assessee. - ST/414/2011-SM and Cro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable and according to these decisions, the terrace area and parking area cannot be excluded while calculating the admissible credit in respect of renting of immovable property service and the credit of tax paid on renting of office premises also is admissible as per the Hon ble High Court of Karnataka s decision. As regards the remaining services, the stand taken by the Revenue is that there is no nexus. The respondent submitted a brief write up which is reproduced below :- Maintenance Repair Service : This includes the service charges paid towards repairs/maintenance of computer systems and systems software used in the development of the software. Also it includes the Annual Maintenance charges paid towards maintenance of systems, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acement of technical personnel in the company, staff providing charges on person basis, etc. As you aware if you take a senior employee on regular salary basis, we need to pay a commitment charges every month, as such we are hiring some employees on assignment basis and reduce the commitment charges which in the present day of life is a major cost saving for the company when we are struggling for narrow margins in the market. All the wages paid to such employees are included in the head Manpower Recruit or Supply Services . Company Secretary : As the name indicates services related company secretarial matters relating to Registrar of Companies and fee paid to the Company Secretary to execute these statutory and other incidental servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n providing output service which a far more restricted term than the used term for . He submits that in 2010, Notification No. 5/2006 was amended retrospectively and in place of words used in , words used for were substituted. This removed distinction between the provisions of Cenvat Credit Rules which provide for use of input service for providing output service and the notification which used the words used in . I find this submission to be appropriate for considering the admissibility of Cenvat credit and refund thereof in respect of these services. 4. In view of the above discussion, appeal filed by the Revenue has no merits and is rejected. The cross-objections filed by the appellant is considered as appeal in accordance with l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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