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2016 (6) TMI 617 - CESTAT HYDERABAD

2016 (6) TMI 617 - CESTAT HYDERABAD - 2016 (44) S.T.R. 664 (Tri. - Hyd.) - 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 assess .....

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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 consideration before the Honble Apex Court was the interpretation of inputs and not input services. The services for con .....

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t documents such as contracts, invoices and other confidential information, 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 t .....

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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 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 p .....

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the company, travelling is essential. 7. Business support services The appellant 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 .....

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