TMI Blog2017 (3) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... Secretary services, Management Maintenance or Repair services, as well as Erection Commissioning or Installation services has been held to be eligible for credit in various judgements - appeal allowed - decided in favor of appellants. - ST/25127, 25128 & 25129/2013 - A/30141-30143/2017 - Dated:- 8-2-2017 - Ms. Sulekha Beevi, C.S. Member (Judicial) Shri. Vishal Kumar, Advocate for the Appellant. Shri. M. Chandra Joint Commissioner (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] The above three appeals involved the issue for consideration and were heard together and disposed by this common order. 2. The appellants are engaged in the business of development and export of Information Technology Software Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oor Catering 43,592/- Air Travel Agent service 12,543/- Air Travel Agent service 22,540/- Company Secretary service 2,060/- Erection Commissioning or Installation service 8,66/- Business Support service 9,495/- Air Travel Agent service 14,282/- Business Auxiliary Service 18,724/- Insurance services (Capital goods/Employees) 5,92,542/- Management Maintenance or Repair service 2,277/- Insurance services (Capital goods) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1948. The insurance services were availed for insuring the capital goods as well as taking group insurance policy. Company Secretary services were availed to comply with Company Rules and Regulations. The Management Maintenance and Repair services were availed for up keep of the appellant premises. Erection, Commissioning or Installation services were availed for installing air conditioners and other equipment in the appellant premises. The Ld. Counsel submitted that the period involved in the three appeals is prior to 01.04.2011 and the definition of input services had a wide ambit during that period as it included the words 'activities relating to business'. He also relied upon judgments laid in the case of Ramala Sahkari Chi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput services had a very wide ambit as it included the words 'activities relating to business'. Further, in the appellant's own case for a different period this Tribunal has analyzed these various services and held the same to be eligible for credit. The services like outdoor Catering services, Insurance services, Company Secretary services, Management Maintenance or Repair services, as well as Erection Commissioning or Installation services has been considered in the judgments relied upon by the appellant and held to be eligible for credit. In view thereof following the said judgments, I am of the view that the rejection of refund is unjustified. The impugned order to the extent of rejecting the refund is set aside. The appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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