TMI Blog2015 (9) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent is eligible for refund of service tax paid on the disputed services, in terms of Rule 5 ibid - appeal dismissed - decided against Revenue. - E/55916 & 55924/2014-EX(SM) - Final Order Nos. A/54274-54275/2015-SM(BR) - Dated:- 24-9-2015 - Shri S.K. Mohanty, Member (J) Shri M.R. Sharma, DR, for the Appellant. Ms. Tripti Dhar, Advocate, for the Respondent. ORDER Brief facts of the case are that the respondent is an export oriented unit and is engaged inter alia, in the manufacture and export of medical products namely, Intermittent Catheters and Catheter Kits. For manufacture of the said exported goods, the respondent procures various inputs and input services and avails Cenvat credit of Central Excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition, the ld. Advocate has submitted the chart, which are placed below :- Chart-I CORRELATION OF INPUT SERVICES JANUARY, 2012 - MARCH, 2012 S. No. Name of Service Nature of Service Order-in-Appeal 1 Cleaning Activity Service This pest control/sterilization service is used by Appellant in maintaining the hygienic environment in the manufacturing plant. This service is most important in keeping the environment safe and clean as the Appellant is to manufacturing of Medical Products. Hygienic environment would ensure better quality ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Repair, Renovation services in relation to factory are very much covered under inclusive part of Input Service definition as per Rule 2(l) of the CCR, 2004. Allowed 5 Information Technology Services Information Technology Services are related to computer networking in the factory premises. Allowed 6 Management Consultant, Business Auxiliary Services, Business Support Services This service pertains to professional service procured by the Appellant towards accounting and consultancy services in order to comply with the statutory requirements and compliances. Compliance with various statutory laws such In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fessionals for auditing their financial statements or certifying various details/financial information in the form of certificates which are statutorily required to be furnished under various laws. This service is most important in business of Appellant. Auditing Services are very much covered under inclusive part of Input Service definition as per Rule 2(l) of the CCR, 2004. Allowed 2 Cleaning Activity Service This pest control/sterilization service is used by Appellant in maintaining the hygienic environment in the manufacturing plant. This service is most important in keeping the environment safe and clean as the Appellant is to manufacturing of Medical Products. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd other similar work in the factory. Repair, Renovation services in relation to factory are very much covered under inclusive part of Input Service definition as per Rule 2(l) of the CCR, 2004. Allowed 6 Information Technology Services Information Technology Services are related to computer networking in the factory premises. Allowed 7 Management Consultant, Business Auxiliary Services, Business Support Services This service pertains to professional service procured by the Appellant towards accounting and consultancy services in order to comply with the statutory requirements and compliances. Comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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