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Tavant Technologies India Pvt Ltd Versus Commissioner of Service Tax Bangalore

2015 (3) TMI 1150 - CESTAT BANGALORE

Eligibility of refund claim - Notification No.5/2006-CE(NT) read with Rule 5 of CENVAT Credit Rules 2004 - Rejected on the ground that credit taken without having registration and no nexus between the input services and output services in respect of several services - Held that:- issue of credit taken without registration is covered by the decision of Hon'ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH CO .....

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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 not have a registration. The second ground is that in respect of several services, there is no nexus between the input services and the output service .....

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roduced below and under each category of service, I consider that the appellant has made out a case as regards nexus. Name of input service Name of export of service Justification for availability of CENVAT credit Management Consultancy services ITSS These services are availed to seeking opinions, technical clarification and understanding of legal provisions etc. It also includes audits, financial consulting services, filing of returns etc. This is essential to export software services. Manpower .....

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-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 supposed to work in different time horizons, the productive hours will be lost if they are the public transport facility. So, thi .....

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