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TMI Blog2010 (10) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Keyur Shah, Advocate, for the Appellant. Shri K.S. Chandrasekhar, JDR, for the Respondent. [Order]. - These two appeals are filed by M/s. Heartland Information & Consultancy Services Pvt. Ltd., Bangalore. The appellants are aggrieved by the impugned orders which rejected their claims for refund of accumulated Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 (CCR). The appellant is an STPI unit and is engaged in providing medical transcription services. The entire output services of the appellants are exported. The dispute relates to admissibility of refund of credit earned on the following services. The particulars are as follows : Appeal No. OIO/OIA No. &date Services involved Amount of refund Period of Dispute ST/1040 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices and their entitlement to credit as input services are discussed below based on records and submission by the assessee's counsel. (i) Courier service (inland) : Show Cause Notice does not indicate the nature of this particular service, except that this is one of the services availed by the assessee in respect of which its nexus to the services exported was not established. It is submitted in the appeal that the services were used in relation to provision of output services. These services were required to send articles to local vendors and service providers. I find that as per Rule 2(l) of the Cenvat Credit Rules, 2004, input services are defined as under :- "any service (i) used by a provider of taxable service for providing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ips of the Hon'ble High Court analysed the scope of 'input services' and explained when activities related to business were qualified for credit in this judgment. (ii) House Keeping Services (Cleaning activity) : It is submitted that these services are required to keep the office premises and work place clean and hygienic. These services are essential for conducting the main business of the assessee for providing medical transcription services. The authorities should give findings whether the activity qualified as input service. I cannot decide the dispute based solely on the submission of the ld. counsel for the assessee. (iii) Management, maintenance and repairs services : In this category, the appellants pay service tax for m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om different points to work place and back. The appellants are necessarily to engage vehicles on rent and pay tax under rent-a-cab scheme. It is submitted that these activities are related to business. The service tax paid by the appellants for hiring vehicles for transporting its employees to the work place and back is an essential input service and the assessee is entitled to credit of service tax paid as input services. However the facts submitted have to be verified. (vi) Technical Inspection and Certification Services : It is submitted that the appellant is engaged in medical transcription which involves transcription of a person's medical history, diagnosis and related outcomes. For providing services of this nature, it becomes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical transcription. The relevant facts are not clear from the records. It is open to the assessee to canvass their claim with the original authority, in remand proceedings. (viii) Outdoor catering services : The employees of the assessee are its precious input in providing its output services. The assessee arranges for providing food to the employees round the clock. The assessee has relied on the decision of the Tribunal in the case of CCE, Hyderabad v. Deloitte Tax Services India Pvt. Ltd. [2008-TIOL-629-CESTAT-Bang. = 2008 (11) S.T.R. 266 (Tri.-Bang.)] wherein it was held that cafeteria services could be termed as input service used for providing output service. The assessee also relies on the decision of the Tribunal in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing tours by the executives and employees of the appellants for marketing, promoting and canvassing business is eligible input service. Credit may be allowed in respect of travels/tours that qualify in view of the above. The original authority to examine if the tours involved are to promote sales or training of personnel needed for the same. (x) Advertising Agency Services : It is submitted that the appellants are required to avail of advertising services to promote its services to wider markets. I find that advertising is an activity specifically covered in the definition of input service and is eligible for credit. 4. The appeals are disposed of by way of remand to the original authority. The dispute may be decided in the ligh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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