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Verisign Services India Pvt. Ltd. Versus Commissioner of Service Tax Bangalore Service Tax- I

2018 (2) TMI 927 - CESTAT, BANGALORE

100% EOU - Refund claim - Renting of Immovable Property for parking space - Supply of Tangible Goods for Cafeteria - rejection on the ground that the services for which they filed refund claim are not input services as per Rule 2(l) of the CCR 2004 - .....

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herefore, these parking space is necessary for providing the output services of the appellant - refund allowed. - Supply of Tangible Goods for Cafeteria - Held that: - the employees of an output service provider are required to avail the services .....

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k in their full capacity - refund allowed. - Also, refund claim cannot be denied merely on the premise that services in question on which cenvat credit remained unutilized in cenvat credit are not ‘Input Services’. - Appeal allowed - decided .....

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ASHOK JINDAL The appellants are in appeal against the impugned orders wherein their refund claim has been rejected on the ground that the services for which they filed refund claim are not input services as per Rule 2(l) of the Cenvat Credit Rules, .....

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and Supply of Tangible Goods for cafeteria. The case of the Revenue is that as these are not input services therefore appellants are not entitled to claim refund under Rule 5 of the Cenvat Credit Rules 2004 as the services in question are not Input .....

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ceived. Considering the issue involved in a narrow compass, therefore appeals are taken up for disposal. 4. Heard the learned AR. Considered the submissions. 5. I find that the refund claims have been rejected only on the premise that the services in .....

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cannot reach to the office and for that purpose, the parking space is required. Therefore, these parking space is necessary for providing the output services of the appellant. In that circumstances, Renting of Immovable Property for Parking Space is .....

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vices have not been provided to the employees, the efficiency of the employees shall come down as they have to go outside the premises for cafeteria and they will not able to work in their full capacity. Therefore, tangible goods supplied to the cafe .....

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