TMI Blog2015 (3) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... name of the output service and justification and on going through the statement, it is considered that appellant has made out a case as regards nexus. Therefore, the appellant is eligible for refund claim. - Decided in favour of appellant with consequential relief - ST/1768/2011-SM - Final Order No. 20797/2015 - Dated:- 19-3-2015 - SHRI B.S.V.MURTHY, TECHNICAL MEMBER For the Appellant: Shri Akbar Basha, Advocate For the Respondent: Shri R. Gurunathan, Addl. Commissioner(AR) Per : B.S.V. MURTHY The refund claim filed by the appellant under the Notification No.5/2006-CE(NT) read with Rule 5 of CENVAT Credit Rules 2004 has been rejected on two grounds. The first ground is that the credit was taken when the appellant did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ganization. It is hereby essential in view of the attrition rate that is common to the industry and also to identify the apt candidate for the job. Since the employees are directly related to the services being exported, it is submitted that these services are essential for smooth functioning of export of service. Rent-a-cab services ITSS The company hires vehicles/cabs to pick up its employees from their residence and drop them back. This essential as the employees have to perform the work at different hours on a shift duty basis. Moreover, the employees are located in different parts of the city and since they are supposed to work in different parts of the city and since they are suppos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services. Renting of immovable property services ITSS These services are availed to use the premises from where the services are exported, therefore essential for export of services. Management, maintenance or repair services ITSS These services are availed in order to maintain office equipments like AIR condition, computers, UPS etc , which are essential to export the services. Pandal and shamiana services ITSS These services are hired to obtain on rent furniture like chairs, table etc , during the recruitment process. Telecommunication/ internet services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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