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M/s. Virtusa (India) Pvt. Ltd. Versus CC, CE&ST, Hyderabad

2016 (6) TMI 678 - CESTAT HYDERABAD

Refund - export of services - Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE(N.T.) dt. 14/03/2006 - Various input services - nexus with output services - Held that:- At the outset, it has to be stated that the period involved .....

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d during the relevant period - Refund allowed - Decided in favor of assessee. - Appeal No. ST/25805/2013 - Final Order No.A/30160/2016 - Dated:- 4-2-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri S. Thirumalai, Advocate for the appellant Shri .....

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exporting these services. They are also providing taxable service under the category Manpower Recruitment Agency Services in DTA. They filed refund claim in respect of service tax paid on various input services used for the services exported in terms .....

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ho upheld the rejection with regard to some services. With regard to certain services, the Commissioner(Appeals) directed the lower authority to consider the matter afresh after giving adequate opportunity to appellants. Being aggrieved the appellant .....

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ervices 96,866 Management or Business Management Consultant 2,62,915 Manpower Recruitment Consultancy Services 16,565 Rent-a-cab operator services 22,449 Management Maintenance or Repair Services 25,346 Cleaning Activity Services 104 Telecommunicatio .....

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45 Business Auxiliary Services 20,085 Total 6,22,055 4. The refund is rejected on the ground that the input services do not have nexus with the output services. At the outset, it has to be stated that the period involved is from January 2011 to March .....

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