9911796707
TMI Blog2023 (11) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... no nexus between input services and the output services exported by the Appellant. The period of dispute is from April 2011 to September 2011. 2. The services under which refund was rejected are as follows: a) Air Travel Agent services - Rs.56,156/- b) Banking & Financial services - Rs.9,838/- c) Business support services - Rs.7,926/- d) Chartered Accountant services - Rs.11,500/- e) Courier services - Rs.5,999/- f) Custom House Agent services - Rs.68,109/- g) General Insurance services - Rs.52,967/- h) Facility Management services - Rs.3,80,302/- i) Management, Maintenance & Repair services - Rs.2,47,254/- j) Management or Business Consultant services - Rs.1,79,812/- k) Rent-a-cab services - Rs.22,458/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t's own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 Appellant's own cases in Final Order No. A/30309/2016 passed for the period October 2011 to December 2011 Appellant's own cases in Final Order No. A/30364/2017 passed for the period October 2012 to December 2012 (3) (iii) Business Support services (Rs.7,926/-): These services are in connection with photocopying, including record maintenance services, required to maintain proper documentation and hence, essential for proper functioning of the Appellant. Case laws relied upon are as follows: Appellant's own cases in Final Order No. A/30012/2015 passed for the period January 2010 to March 2010 and October 2010 to December 2010. Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 2011 Appellant's own cases in Final Order No. A/30364/2017 passed for the period October 2012 to December 2012 (vi) Custom House Agent services (Rs.68,109/-): These services were availed in connection with import of IT equipment's where the Custom House agents assist the appellant in the customs clearance process relating to the imported goods. These services are eligible considering that they are in relation to import of goods which in turn are used in the development of software for export. Case laws relied upon are as follows: Appellant's own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 Appellant's own cases in Final Order No. A/30012/2015 passed for the period January 2010 to M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perform its output service. Case laws relied upon are as follows: Appellant's own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 Appellant's own cases in Final Order No. A/30012/2015 passed for the period January 2010 to March 2010 and October 2010 to December 2010. Appellant's own cases in Final Order No. A/30309/2016 passed for the period October 2011 to December 2011 Appellant's own cases in Final Order No. A/30364/2017 passed for the period October 2012 to December 2012 (x) Management or Business Consultant services (Rs.1,79,812/-): These services are in connection with the accounting, payroll, tax and regulatory services rendered by the management consultants. These services are very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the appellant. Case laws relied upon are as follows: Appellant's own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 Appellant's own cases in Final Order No. A/30012/2015 passed for the period January 2010 to March 2010 and October 2010 to December 2010. Appellant's own cases in Final Order No. A/30309/2016 passed for the period October 2011 to December 2011 Appellant's own cases in Final Order No. A/30364/2017 passed for the period October 2012 to December 2012 4. Learned AR for Revenue relies on the Impugned Order. 5. Having considered the rival contentions, in view of the facts and circumstances of the case and considering the relied upon case laws, we allow the Appeal filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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