TMI Blog2016 (12) TMI 1644X X X X Extracts X X X X X X X X Extracts X X X X ..... s rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant is a 100% EOU registered with STPI carrying out software development activities for its parent company Juniper Networks Inc., USA and customer care service to its subsidiary Juniper Networks, Hong Kong. Both the activities are in the nature of export and both the companies are situated outside India and the consideration is received in convertible foreign currency. The appellant filed a refund claim vide its application dated 31.12.2007 for the period January March 2007 for an amount of ₹ 11,08,083/- and another claim was filed on 31.3.2008 for the period April- June, 2007 for an amount of ₹ 24,85,008/-. The refund claim was filed under Rule 5 of CENVAT Credit Rules (CCR), 2004. Thereafter a show-cause notice was issued proposing to deny the refund claim. The assessing authority computed the proportionate credit and sanctioned the refund of ₹ 87,744/- and rejected the claim of ₹ 35,05,347/- vide Order-in-Original dated 25.9.2008. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bang) Capiq Engineering Pvt. Ltd. 2008 - TIOL -2008 -1967 -CESTAT - Ahm; M/s Convergys India Pvt. Ltd. 2009-TIOL-888 CESTAT Del 2. Erection, Commissioning Installation Services Service consists of wiring and cabling of electrical items for internet connection. This is essential for providing IT and ITES service without which output services cannot be rendered and communication with the customers would not be possible. Therefore, these services would qualify as input services. Appellant own case i.e. Juniper Networks India Pvt. Ltd.: Final Order of Bangalore Tribunal Vide No 20114-20115/2014 Dell International Services India P. Ltd. vs. CCE Banaglore-2010 (17) S.T.F. 540 (Tri. - Bang.) Capiq Engineering Pvt. Ltd. 2008 - TIOL -2008 -1967 -CESTAT -Ahm; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Convergys India Pvt. Ltd. 2009-TIOL-888 CESTAT Del 5. Rent a cab services The appellant provides services to the group Companies located across the globe in different countries. Due to difference between the time zones of these countries, the services are provided round the clock. The appellant hires cabs for picking its employees from their residence and drop them back in the absence of public transport facilities to the employees. Therefore, rent-a-cab is a very essential service and critical input service to the business without which it is not possible for the appellant to carry on the business. Further, in terms of provision of Section 25 of the Karnataka Shop and Commercial Establishment Act, 1961, which provides that any establishment engaging women for night shift on the job requires the establishment to provide facilities of transportation and security of such women employees. Therefore rent-a-cab service is critical input for the running of the business and qualify as input services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Kipp (India) Pvt .Ltd Vs. Commissioner of Central Excise, Mumbai 1-2012-TIOL-1854-CESTAT-MUM Capiq Engineering Pvt. Ltd. 2008 - TIOL -2008 -1967 -CESTAT - Ahm; M/s Convergys India Pvt. Ltd. 2009-TIOL-888 CESTAT Del 8. Security Agency Services Provision of the security at the office premises is essential for checking and monitoring all the inward and outward movements of personnel and all goods including capital goods. Additionally to prevent any theft or loss of highly confidential data / equipments. The business operation of respondent involve handling confidential data and therefore, the respondent is required to have fool proof security arrangements. No organization can run the operations without the support of the security agencies to guard people, assets and data. Hence it is essential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he services are primarily imported by the respondent. The respondent has availed clearing and forwarding agent s services in documentary process and arrangement for transfer of such goods from customs port upto the office premises. These imported networking equipments and servers are essential to provide the output services. Without incurring these charges it would not be possible to import the IT equipments which are required for providing output service. Therefore these services qualify as input services. Appellant own case (Juniper Networks India Private Limited) allowed by the Commissioner of Central Excise (Appeals II) for the period April 2006 to December 2006 vide OIA 292/2008 C . Cubed Solutions Private Limited Vs Commissioner C. EX., Bangalore 2013 (293) E.L.T 398( Tri - Bang) Capiq Engineering Pvt. Ltd. 2008 - TIOL -2008 -1967 -CESTAT -Ahm; M/s Convergys India Pvt. Ltd. 2009-TIOL-888 CESTAT Del. 11. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Deloitte Tax Services India Private Limited 2008 (11) S.T.R 266 (Tri. - Bang) Capiq Engineering Pvt. Ltd. 2008 - TIOL -2008 -1967 -CESTAT -Ahm; M/s Convergys India Pvt. Ltd. 2009-TIOL-888 CESTAT Del 14. Banking and Financial Services These services incurred for the purpose of Business which falls within the definition of input service. M/s Convergys India Pvt. Ltd. 2009-TIOL-888 CESTAT Del 5. On the other hand, the learned AR reiterated the findings in the impugned order. 6. After considering the submissions of both the parties and judgments cited in support of various services, it is quite clear that the appellant is eligible for the benefit of refund in respect of services in dispute and therefore, I allow the appeal of the appellant and the matter is remanded to the original adjudicating authority for considering the refund claim in accordance with law as regards other aspects except the eligibility in respect of services. With these observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
