9911796707
TMI Blog2012 (6) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 12/2005 already enumerated in the submission of the appellants. appellants are entitled for the rebate in respect of all the rebate claims filed by them during the relevant period. appellant are entitled for input service credit which they have availed for providing the service, which is exempt by way of Notification No. 8/2003 but have been exported. Appeal allowed - ST/455/2011 - M/324/2012/CSTB/C-I - Dated:- 13-3-2012 - Shri Ashok Jindal, P R Chandrasekharan, JJ. For Appellants: Shri Prakash Shah with Mr Prasad Paranjape, Advs. For Respondent: Shri V K Agarwal, Additional Commissioner (AR) Per: Ashok Jindal: The appellant have filed an application for early hearing of their appeal. Considering the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee is providing taxable service although they are exempt by way of notification, but have been exported, then the assessee is entitled to take input service credit. Same view was taken by this Tribunal in the case of Dell International Services India Pvt. Ltd. vs. Commissioner of Central Excise, Bangalore 2010 (17) STR 540 (Tri.Bang.) wherein this Tribunal has observed as under: "11. We have gone through the records of the case carefully. In respect of Appeal No. ST/115/2008, the rebate has been rejected on the ground that the service exported is not taxable. However, in the other appeal it has been, held that they are taxable. Only with regard to some of the input services, the Commissioner (Appeals) in his order had expressed cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elation to operation of computer systems" make the intention abundantly clear. The words "back office processing" used In the clarification dated 28.02.2003 have to be read in conjunction with the other terms used there in viz. data processing, networking, computer facility management Thus, any service of back office processing primarily in relation to operation of computer system will be covered as IT services and not taxable. Payroll processing, accounts management etc. even by using computer programs, cannot be termed as activities primarily in relation to computer systems. The use of computer in these services is secondary and the primary activity is that of business related work. Thus, these services will be taxable as Business Auxilia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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