TMI Blog2017 (3) TMI 1598X X X X Extracts X X X X X X X X Extracts X X X X ..... nial on the account of nexus - Held that: - The issue whether the inputs services are used by the appellant and are eligible for refund has been analysed by the Tribunal in the appellant's own case [2016 (6) TMI 679 - CESTAT HYDERABAD], where it was held that Various services mentioned in the definition 2(l) are only illustrative and other services also when used primarily for personal use or consumption of any employee would not qualify as input services. Cleaning services and housekeeping services are for proper upkeep of the office. These services definitely are not for personal use or consumption of an employee. The denial of refund is unjustified - appeal allowed. - ST/22176/2014-SM - Final Order No. A/30487/2017 - Dated:- 28-3-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rotection and safety of the office premise, assets, and employees is necessary more so when Appellant is working 24X7 basis and Female employees 2. Security service has been specifically included in the definition 3. Held eligible in Appellants Own case M/s. Knoah Solutions Pvt Ltd Vs CC, CE ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 27,976 Internet Charges 1.Appellant engaged in BPO service through Chat and Email channels and hence interment is inevitable for provision of the output service 2.Computer networking' is specifically included under definition 3. Held eligible in Appellants Own case M/s. Knoah Solutions Pvt Ltd Vs CC, CE ST, Hyd-IV [2016-TIOL-1592-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss reports - hence essential for output service 2. Para 3.1.2 of Circular No. 120/01/2010-ST dated 19.01.2010 clarifies that maintenance/repair of equipment is directly related to BPO business 3.Held eligible in Appellants Own case M/s. Knoah Solutions Pvt Ltd Vs CC, CE ST, Hyd-IV [2016-TIOL-1592-CESTAT-HYD] 772 ISMS certification quality control service 1. Clients gives preference based on ISMS/ISO certification audit reports on quality 2.Auditing Quality control is specifically included under inclusive part of definition 3. ISMS/ISO certification is akin to credit rating, which specifically included in definition. 4.Held eligible in Appellants Own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Appellant requires cloud server for storage of data and it also requires continuous monitoring therefore Appellant has received Cloud Server and its installation services which is having direct nexus with its output services. 3. Relied on XILINX INDIA TECHNOLOGY SERVICES (P) LTD Vs CCE and ST Hyd-IV 2016 (44) S.T.R. 129 (Tri. - Hyd.) 2,781 Renewal of windows (operating system) license 1. Use of Windows (operating system) software in computer system is essential to run operate the computer systems, which are in turn used for providing BPO services (email, online chat). 2. Relied on XILINX INDIA TECHNOLOGY SERVICES (P) LTD Vs CCE and ST Hyd-IV 2016 (44) S.T.R. 129 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
