TMI Blog2016 (11) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... blished one-to-one correlation with the input services and the exports. The Board vide letter DOF.No.334/1/2012-TRU, dated 16-03- 2012 has stated and clarified that the new scheme of refund does not require the correlation between exports and input services used in such exports. The rejection of refund is unjustifiable - appeal allowed - decided in favor of appellant. - Appeal No.ST/22212/2014 - FINAL ORDER No.A/30851/2016 - Dated:- 19-9-2016 - M/s. Sulekha Beevi, C.S., Member(Judicial) Ms. Anupama, Advocate for the Appellant Shri Arun Kumar, AR for the Respondent [Order per: Sulekha Beevi, C.S.,] The appellants are 100% EOU who are engaged in providing back office operations, product support, technology infrastruct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or knowledge to the resources in order ot enable them to provide the output services. This service falls under the inclusive part of the definition of the term 'input service 2. Manpower recruitment or sup\y agency's services Recruitment expenses are incurred towards the recruitment of the employees. As the attrition rate in our industry is very high, we need to constantly get resources for the people who left in order to provide timely services to the customer. This service falls under the inclusive part of the definition of the term 'input service 3. Courier agency services Courier services are required for sending docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s courier services cannot be said to be have nexus with the output services rendered by the appellant. He strongly urged that the rejection of refund claim is correct and proper. 6. I have heard both sides. 7. The main ground for rejecting the refund is that the alleged input services do not have nexus with the output services. The Commisisoner(Appeals) has relied upon the decision laid in M/s Maruthi Suzuki Ltd vs CCE Delhi- 2009(240) ELT 641(SC). The said decision was rendered while analyzing the definition of input and not input services. Therefore, the reliance placed by the lower authority on the said judgment, in my view, is erroneous. Further the department does not dispute the fact that these services were consumed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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