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TMI Blog2011 (2) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... untant’s service, asset management service, among others, as input service of the appellant, a call centre - Credit allowed ‘Manpower recruitment and supply service - assessee recruits qualified personnel to render its output service - in the case of CCE, Hyderabad v. Deloitte Tax Services India Pvt. Ltd. [2008 -TMI - 3715 - CESTAT, BANGALORE) - held that the equipment hiring, professional consultation service, recruitment service, security service, telephone service, transport service, training service, facility operation service, courier service, cafeteria service and advertisement service were input for back office services classified under Business Auxiliary Services rendered by the respondents in that case - Credit allowed. As regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to Telecom service, IT service and Management, Maintenance & Repair service. He denied credit relatable to the remaining services. The amounts denied are Rs. 1,20,257/- and Rs. 50,679/- under the Orders-in-Original No. 174/08, dated 30-9-2008 and 11/09 dated 13-1-2009 respectively. Vide the impugned order, relying on the judgment of the Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. [2009 TIOL-94-SC CX. = 2009 (240) E.L.T. 641 (S.C.)], the Commissioner (Appeals) concurred with the original authority and held that the input services were not used in relation to provision of output service. 2. The learned Counsel for the appellants reiterated the arguments taken in the appeals as regards the said services and argued that these s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order as regards this service relying on the decision of this Bench in the case of CCE, Hyderabad v. Deloitte Tax Services India Pvt. Ltd. [2008 (11) S.T.R. 266 (Tri.-Bang.)]. I find that this service is an essential input and the assessee is entitled to credit of the service tax paid. In Deloitte Tax Services India case (supra), the Tribunal had held that the equipment hiring, professional consultation service, recruitment service, security service, telephone service, transport service, training service, facility operation service, courier service, cafeteria service and advertisement service were input for back office services classified under Business Auxiliary Services rendered by the respondents in that case. 4.2 As regards t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untur v. CCL Products (India) Ltd. [2009 (16) S.T.R. 305 (Tri.-Bang.)]. I find that insuring the property and premises of the service provider is an activity related to its business. It is an eligible input service. 4.4 As regards the 'security services', I find that the assessee employs security staff to guard the premises from where it operates. This is an activity which cannot be dispensed with by the assessee to carry on its activities. Therefore, the tax paid under the head 'security service' qualifies as input service. 4.5 As regards the 'technical inspection service', the assessee produced documents to show that the performance of the assessee was being assessed by M/s. Bureau Veritas Certification India Ltd. to assess its credenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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