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TMI Blog2012 (12) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing or rendering service, has to be treated as “input service” coming within the purview of Rule 2(l) of the CENVAT Credit Rules, 2004. Therefore, appellant is rightly entitled for the refund of the service tax paid on input services which have been used in the rendering of output services has been exported. In favour of assessee - ST/586/12 - A/258/2012/SMB/C-IV - Dated:- 6-9-2012 - P.R. Chandrasekharan, JJ. Appellant Rep by: Ms. Amrita Mitra, Adv. Respondent Rep by: Shri Ahibaran, Additional Commissioner (AR) Per: P.R. Chandrasekharan: The appeal is directed against Order-in-Appeal no. YDB/36/2012 dated 30.04.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The facts of the case are as f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r account advisory/conducting tax audit, pay roll processing service for wages and salaries of their employees, management consultancy services for computation of advance tax liability for running the business, insurance auxiliary service for payment of gratuity to the employees, advertisement service in respect of activities undertaken by the appellant and professional services utilized for facilitate agreement with the clients and so on. All these services have direct nexus and are integrally connected with the output service undertaken by them namely Business Auxiliary Service' for the foreign customers and accordingly they are entitled for the credit. Inasmuch as their entire output service is exported, they are unable to utilize the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put services, such goods and services should be treated as input or input services for the purposes of CENVAT Credit Rules, 2004. The hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. 2010 (260) ELT 369 (Bom.) held that any service which has nexus with the business activity of the appellant, whether it is manufacturing or rendering service, has to be treated as input service coming within the purview of Rule 2(l) of the CENVAT Credit Rules, 2004. The ratio of these decisions squarely applies to the facts of the present case. Accordingly, I am of the view that the appellant is rightly entitled for the refund of the service tax paid on input services which have been used in the rendering of output services has been exported. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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