TMI Blog2017 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... that these services qualify as input services and are eligible for credit - the rejection of refund is unjustified - appeal allowed - decided in favor of appellant. - ST/28169/2013 - A/31199/16 - Dated:- 4-11-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri. Vishal Kumar, Advocate for the Appellant. Shri. Nagraj Naik, Deputy Commissioner (AR) for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red Accountant Service, Air travel agent Service, Management, Maintenance or Repair Service, Commercial Training or Coaching, Business Support Service, Management or Business Consulting Services, Business Auxiliary Service and Cleaning Services. He submitted that the authorities below have rejected the refund in respect of the above services on the ground that the said services do not have nexus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. AR Shri. Nagraj Naik reiterated the findings in the impugned order. He submitted that the refund claim has been rejected for the reason that the input services cannot be considered to be directly essential for providing the output services. 4. I have heard the rival submissions. The appellant has explained the purpose for which the above services were used. Most of these servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gent Services were availed for canvassing clients/work order from abroad. It was also necessary to attend seminars/meetings abroad. Management, maintenance or repair services were availed for the purpose of maintenance/up keeping of the premises. Commercial Training or Coaching Services was availed for improving the knowledge of the employees, Business support Services, Management or Business C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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