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TMI Blog2011 (12) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... oses based on the Chartered Accountant's certificate as envisaged in the Board's Circular dated 19.1.2010. - Decided against the Revenue. - ST/2411 of 2011 - Final Order No. 799/2011 - Dated:- 2-12-2011 - Shri M. Veeraiyan, J. Appearance Mr. Ravi Chander, DR for appellant Mr. H. R. Gowri Shankar, Advocate for the respondent Heard both sides on the application for condonation of delay. Considering the grounds disclosed, I condone the delay of 29 days in filing the appeal. 2. Heard both sides on the stay petition filed by the department. Considering the nature of dispute, I decline the prayer for staying the operation of the impugned order and take up the appeal for final disposal. 3. The respondent-assessee export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority is only in relation to the Notification No. 120/1/2010 dated 19.01.2010. 6.1 I have carefully considered the submissions made by both sides and perused the records. The disputed services are six in numbers. The Commissioner (Appeals) has examined the nexus between each of the 'input services' and 'output service' exported by the assessee and recorded his findings in detail, which are as follows : "Telecom service : Telecommunication services, internet telephony services, pager services etc; are required by the Company to communicate with clients, employees and partners across all locations in relation to the business operations of the Company. This is a vital requirement for the Company to carry on its business a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diting aspects of the business of the Company. As per the statutory requirement, every company has to get their accounts audited. Further, the services in relation to accounting and auditing are clearly understood to be related to the business of a service provider. Clearing forwarding Agency service : Software industry requires many hardware and software which are not available in our country. Sometimes because of the foreign clinet/customer agreement conditions, imports are required. To facilitate such import of goods, help of CHA, freight forwarding agents services is a must to handle the customs and sea/air/land port works. Hence these input services are essential for output service and qualify for refund." 6.2 He has also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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