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COMMISSIONER OF SERVICE TAX, BANGALORE Versus YODLEE INFOTECH (P) LTD.

2015 (11) TMI 653 - CESTAT BANGALORE

Cenvat Credit - input services - nexus with output / export of services - Commissioner disallowed a portion of the credit available on the ground that Service Tax credit in respect of terrace area and parking space in respect of rented immovable property is not admissible - Benefit of refund under Notification No. 5/2006-C.E. (N.T.) read with Rule 5 of Cenvat Credit Rules, 2004 - Held that:- all the services are covered by the definition of input service and there is nexus between the output ser .....

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sions 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 Cross Objection No. ST/Cross/78/2011 - Final Order No. 20876/2015 - Dated:- 27-3-2015 - Shri B.S.V. Murthy, Member (T) Shri Pakshi Rajan, Asst. Commissione .....

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d immovable property is not admissible. The assessee has filed cross-objections and in the cross-objections, they have claimed that Service Tax benefit would be available in respect of these areas also. 2. Heard both the sides. The learned Counsel submits that the stand taken by the Revenue that credit is not admissible in respect of terrace and parking area is not sustainable in view of the decision of this Tribunal in the case of CST v. Mercedes Benz Research & Development India (P) L .....

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vable 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 .....

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tems without which development will not take place, etc. Also includes the Maintenance of Employees Attendance and other particulars and processing of monthly salaries of the employees and remittances of deductions from salaries such as PF, ESI, etc., to the statutory authorities on a monthly basis. Renting of Immovable property service : This includes rent & maintenance charges paid to the building/premises taken on rent towards installation of computer systems and workstations provided to .....

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om other companies, etc. Also included the charges paid towards contract placement 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 mar .....

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and administration charges, retainer fee for employee assistance programmes, administrative charges for maintenance of monthly employee records, etc. Services includes the Maintenance of Employees Attendance and other particulars and processing of monthly salaries of the employees and remittances of deductions from salaries such as PF, ESI, etc., to the statutory authorities on a monthly basis. Business Auxiliary Services : Most of these charges are pertaining to the service charges for issuing .....

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