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2016 (2) TMI 256 - CESTAT BANGALORE

2016 (2) TMI 256 - CESTAT BANGALORE - TMI - Refund claim for the unutilized CENVAT Credit - Export of Information Technology Software Services - Held that:- 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 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.

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etail. 2. These two appeals concern with rejection of refund claim of the CENVAT Credit for the following input services. (a) Business Support Services (b) Foreign Exchange Broking services (c) General Insurance Services (d) Outdoor Caterer Services (e) Works Contract Service. 3. Learned Chartered Accountant, Shri S. Ananthan appearing for the appellant viz., M/s. Rearden Commerce India Pvt. Ltd., has pleaded that in respect of these two appeals which are for the period from May 2008 to August 2 .....

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al not only for their premises but also for equipments, etc., for exporting their output service. 3.1 The learned CA has cited the following decisions in support of their arguments. i. HCL Technologies Ltd. vs. CCE, Noida: [2015] 64 taxmann.com 279 (New Delhi - CESTAT). ii. M/s. Faurecia Interior Systems (I) P. Ltd. vs. CCE, Pune-III decided by CESTAT, Mumbai in Appeal No.ST/85802/13-Mumbai decided on 13.4.2015. iii. CCE vs. HCL Technologies: [2014] 52 taxmann.com 393 (Allahabad). iv. (iv)CCE, B .....

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