TMI Blog2016 (6) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Chatur Singh, AR for the Respondent ORDER The appellant is a 100% EOU registered with STPI Authority and are registered with service tax department. They filed refund application for refund of Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 r/w Notification No.5/2006-CE-NT dated 14-03-2006. 2. The refund claim was rejected by the original authority for the reason that the services were not used for providing output services as the services did not appear to have nexus with output service. Placing reliance on the judgment rendered in the case of Maruthi Suzuki Ltd case 2009(240) ELT 641 SC the Commissioner (Appeals) upheld the order of rejection of refund. Needless to say that in the said case, the issue under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y s office functions 24x7, they need support for maintenance of electrical generators and other equipments and networking experts to maintain the computer network. Since, the companys business is technology driven, it needs support for installation of hardware and software to conduct their business without interruption. Such services are required by the company for the maintenance or upkeep of its facilities, without which it cannot perform its business operations. It also include services availed to provide basic healthy and clean/hygienic work environment to employees engaged in providing output service. Office cleanliness would have a direct impact on office environment specially employee motivation. A clean work environment also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I. They import hardware and software for the purpose of exporting their services and hence engage the services of an expert to complete the documentation, in order to ensure that the hardware and software are imported without delays. 9. Commercial coaching or training services The services of commercial training or coaching centre are required for imparting skill or knowledge in various functional areas to the resources in order to enable them to provide the output services effectively. 10. Chartered Accountant s Services These services are availed by the appellant in relation to the certification of var ..... X X X X Extracts X X X X X X X X Extracts X X X X
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