9911796707
TMI Blog2011 (11) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ts to be decided by the original authority. It is basically for quantification purposes based on the Chartered Accountant's certificate as envisaged in the Board's Circular No. 120/1/2010 dated 19.1.2010. - Decided against the Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not substantiated that the services have been used for providing the taxable service which has been exported. 5. The learned DR reiterated the grounds of appeal. 6. The learned Advocate for the respondent submits that they are in the IT related field and involved in data retrieval and migration of data from one platform to another. They have availed the credit on service tax paid on Bandwidth Services, IT Enabled Services, Security Agency Services, Outdoor Catering Service and Renting of Immovable Property Service which are essential for rendering the output services. He strongly supports the order of the Commissioner (Appeals). He also submits that similar disputes arose earlier before this Bench and this Bench in the appellant's own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... computers, networking equipment, all assets and all that is within it is an essential requirement. It is submitted that the appellant also has to deal with confidential data of their clients and the security personnel are therefore essential to secure the precincts of their building form the outside as well as the inside and this service is eligible restricted to the registered office premises only. Outdoor catering service : Outdoor catering services are essential for providing necessary food at regular intervals to employees in the office cafeteria. However these expenses should not be the part of the expenditure of the employee's remuneration. Renting of immovable property service : This service is utilized is essential for the output ..... X X X X Extracts X X X X X X X X Extracts X X X X
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