TMI Blog2023 (11) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... train others. Therefore, travelling is essential and is used by the appellant directly in connection with the export of output services - Reliance can be placed in Appellant s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [ 2017 (1) TMI 658 - CESTAT HYDERABAD] . Banking and Financial services - HELD THAT:- These services were received to provide employees with the foreign currency to enable them to meet the expenditure during overseas tour to meet the client and hence, directly connected with the rendering and export of output services by the Appellant - Reliance can be placed in Appellant s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [ 2017 (1) TMI 658 - CESTAT HYDERABAD] . Business Support services - HELD THAT:- 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 - Reliance can be placed in 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 [ 2016 (8) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured in relation to the office maintenance, maintenance or repair of IT equipment and other machinery like computer servers, air conditioning systems etc. which are required for efficient functioning of business without which the appellant cannot perform its output service - Reliance can be placed in Appellant s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [ 2017 (1) TMI 658 - CESTAT HYDERABAD] . Management or Business Consultant services - HELD THAT:- These services are in connection with the accounting, payroll, tax and regulatory services rendered by the management consultants. These services are very essential in functioning, compliance with the statutory and legal requirements and making the operations of the Appellant more cost-efficient - Reliance can be placed in Appellant s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [ 2017 (1) TMI 658 - CESTAT HYDERABAD] . Rent-a-Cab services - HELD THAT:- These services are availed in order to provide transportation to employees from their place of residence to work place and back and hence, essential for the provision of output service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant submits in detail the category of service and its nexus with the output services exported along with the relevant case laws relied upon, in support of their contention, which are as follows: (i) Air Travel Agent services (Rs.56,156/-): These services are in connection with services provided by the air travel agent to book air tickets for employees travelling for the purpose of visiting clients or conducting business meetings. The service is also required for the purpose of travelling abroad for getting training to execute the work effectively and train others. Therefore, travelling is essential and is used by the appellant directly in connection with the export of output services. 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/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 (ii) Banking and Financial services (Rs.9,838/-): These services were received to provide employees with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (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 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 (vii) General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (xi) Rent-a-Cab services (Rs.22,458/-): These services are availed in order to provide transportation to employees from their place of residence to work place and back and hence, essential for the provision of output services by the company and hence, eligible for credit and refund. Further, the Appellant has taken Cenvat credit on the rent-a-cab services which were used prior to April 1, 2011. 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. (xii) Telecommunication services (Rs.2,25,274/-): These services in the nature of tele-conference facilities, telephone connections and mobile phone facilities are required in order to communicate with customers and vendors and hence, essential for the functioning/business of the appellant. Case laws relied upon are as follows: Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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