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2019 (12) TMI 124

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..... he department does not allege that these services were not used by the appellant. Event management service - HELD THAT:- On perusal of invoices, it can be seen that the amount has been incurred only for the training for fire and safety measures and not for any outdoor catering service. Further, the club or association service have been availed for obtaining membership in NASSCOM, American Chamber of Commerce and International Market Assessment - refund allowed. Rent-a-cab service - HELD THAT:- The credit is denied for this service as the appellant is not disputing the claim in respect of rejection of refund in regard to rent-a-cab service. The impugned order is modified to the extent of allowing the credit /refund in respect of these servic .....

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..... hese services are mainly in relation to movement of goods from port to office premises Management Consultant Service The appellant wishes to submit that the management consultancy services procured by the appellant were used in relation to its business for advices on the various business matters Manpower Recruitment Services The appellant during the course of its business, through a manpower recruitment or supply agency hires various support staff to carry manage various activities in their business premises. Further, such agencies are used to also conduct background verification on employees for selection process Renting of Immovable Property The appellant avails the facility of car and two wheeler parking, GENSETS, air conditioning etc. i .....

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..... e credit in respect of Business Support Service, Clearing and Forwarding Service, Management Consultant Service, Manpower Recruitment Service, Rent-a-Cab Service, Insurance Service, Business Auxiliary Service, Cleaning / Housekeeping Service, Event Management Service and Club or Association Service on the ground that these services do not have any nexus with the output service provided by them. In respect of renting of immovable property service, the authorities below have rejected the same alleging that those are welfare services to the employees. The ld. consultant submitted that the appellant is not disputing the claim in respect of rejection of refund in regard to rent-a-cab service. In regard to other services, they referred to the def .....

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..... . There were no expenses incurred by the company in the nature of food and beverages. The expenses paid to the event management company are only in the nature of training given to the employees. Thus, the said services would be eligible for credit / refund. 4. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. He submitted that the appellants have not established the nexus between the input service and output service and therefore the authorities below have rightly rejected the refund. 5. Heard both sides. 6. The various services as well as the purposes for which they were availed by the appellant have been explained in the Table given above. It is seen from the definition of input services that when the services ha .....

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