TMI Blog2018 (12) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... round of nexus with output service - Held that:- The only requirement under the Cenvat Credit Rules 2004 to satisfy the definition on input services is the use in providing of output services. Therefore, where the input services are used in providing output services and there is some nexus, then invoking the test of necessity would be adding words to the rule which is not permissible in a fiscal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal was justified in holding that for the period 2008 to 2011, the input services in respect of event management services, pandal or shamiana contractor's services mandap keeper services and heath and fitness services would be an input services having nexus with its exported output services, thus allowing for refund against export of the output services in respect of above input services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iz. event management services, pandal or shamiana contractor's services, mandap keeper services and health and fitness services did not have any relation to the export of services done by the respondent. It is submitted by Mr. Bangur, the learned counsel for the appellant, that the export of services would take place even in absence of the above four input services are claimed by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Cenvat Credit Rules 2004 to satisfy the definition on input services is the use in providing of output services. Therefore, where the input services are used in providing output services and there is some nexus, then invoking the test of necessity would be adding words to the rule which is not permissible in a fiscal statute. We find that on facts the Tribunal has come to the view that all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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