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TMI Blog2011 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant and such services are definitely 'input service' clearing and forwarding agency service have been provided in connection with the export of goods and such services are in fact exempt from payment of service tax. In case service tax has been paid on such service, the assessee would be rightly entitled for refund Technical testing and analysis service availed in respect of the goods exported is an eligible input service without which the export of goods cannot take place, as the export of goods are subject to quality parameters. Hence it is an eligible input service As regards management consultancy service, the appellant submits that such services had been availed in respect of foreign exchange risk management and amalgamati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and they pertained to service tax paid on clearing and forwarding service, maintenance and repair service, technical testing and analysis service, catering service, telephone and mobile telephone service, management consultancy service and GTA service. The lower adjudicating authority rejected their refund claim against which they preferred an appeal before the Commissioner (Appeals) who vide the impugned order dismissed the appeal and hence the appellants are before me. 3. The learned counsel for the appellant submits that this Tribunal in the appellant's own case, have allowed refund of service tax paid on the above services for the earlier periods vide order dated 17/12/2009 reported in 2010 (18) STR 177 and order dated 01/06/2011 rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the ratio of the said judgment, in the instant case also, I hold that refund of service tax paid on mobile telephone / telephones installed at the residence of the employees are eligible to the extent they are borne by the appellant. 5.3. As regards maintenance and repair service, it is seen that the maintenance and repair has been undertaken in respect of the office equipment installed in the factory of the appellant and such services are definitely 'input service' in or in relation to the manufacture and export of final products and, therefore, such credit is permissible under the CENVAT Credit Rules, 2004 and I hold accordingly. 5.4. Similarly, clearing and forwarding agency service have been provided in connection with the expo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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