TMI Blog2016 (2) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... ut service” given above it is clear that the input services in question have got nexus with the output service viz., IT Software Services which are being exported by the appellant. Matter remanded back with the direction that original adjudicating authority will examine the documents produced with reference to the quantum claimed as refund in case of “works contract service” by the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o appeals which are for the period from May 2008 to August 2008 and September 2008 to March 2009 respectively, the refund claim for the unutilized CENVAT Credit has been rejected; the input services in question were utilized for the Information Technology Software Services which were exported by the appellant as an 100% Export Oriented Unit (EOU). He has pleaded that all these services are having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue argues that the appellant has to prove the relationship of the input services through their documents then only their claim can be accepted. 5. After carefully considering the facts of the case on record and the submissions of both the sides, it is found that the input services in question would be covered by the definition of input services : as given in Rule 2(l) of CENVAT Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; It is noted that after 1.4.2011, the words in relation to business have been removed. From the facts on record and the definition of input service given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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