Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Comm Vault Systems (India) Pvt. Ltd. Versus The Commissioner C.C. E&ST, Hyderabad-IV

2016 (6) TMI 617 - CESTAT HYDERABAD

Refund - Cenvat Credit - Export of services by 100% EOU - nexus of various input services with output service - Held that:- The period involved is prior to 01-04-2011 when the definition of input service had a wide ambit as it included the words ‘activities related to businesses’. Most of the services are mentioned in the inclusive portion of the definition. - appellant is eligible for refund. - Decided in favor of assessee. - ST/1446/2012 - A/30368/2016 - Dated:- 6-5-2016 - Ms. Sulekha Beevi, M .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

put 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 consideration before the Honble Apex Court was the interpretation of inputs and not input services. The services for consideration in this appeal are as under; S.No. Category of services Purpose .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

which is an integral part of the appellants business. 3. Telecommunication Service The company uses leased lines, landline connections and other connections to run their main telecommunication network and systems. This service includes telephone installed in office premises and mobile phones of the employees working for the company. These services are essential input services without which the appellant cannot provide their output services. 4. Management, maintenance or repair services The com .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vailed 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 helps in driving productivity. 5. Manpower recruitment and supply agency services The appellant s business depends on skilled manpower and to get the same, it hires services of placement agencies to get the best talent. Further, as the attrition rate in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ellant avails such services for effective decision making and implementing business strategies. Appellant s business requires a lot of expert advice from professionals on various National and International issues. In addition, such services are also required to comply with regulations of STPI, RBI, Income tax, customs etc. 8. Customs House Agents services and Logistics services These services are availed by the company to fulfil various regulations prescribed by STPI. They import hardware and so .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version