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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 ..... 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 follows. 3. The appellant M/s Kijiji (India) Pvt. Ltd. (now Quikr India Pvt. Ltd.) are engaged in providing Business Auxiliary Services to their customers. Their customers are located in abroad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput services on which they have claimed refund. However, the Commissioner (Appeals) rejected the refund claim only on the ground that there is no direct nexus between input services received and output service rendered, hence the appellant is in appeal before me. 4. The learned Counsel for the appellant raises the following submissions - 4.1 The input service on which they availed the credit ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice is exported, they are unable to utilize the credit, and therefore, they have filed the refund claim under Rule 5 of the CENVAT Credit Rules, 2004 in respect of input services which have been used in relation to rendering of the output service. She also relies on the decision of this Tribunal in the case of Commissioner of Service Tax vs. Convergys India Pvt. Ltd. 2009(16)STR 198(Tri-Del) wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e output service 'Business Auxiliary Service' which is exported. If that be so, all the services come within the purview of Rule 2(l) of CENVAT Credit Rules, 2004 which defines the input service. This Tribunal in the case of Convergys India Pvt. Ltd. cited supra held that when cost of goods and services becomes part of cost of final product or output services, such goods and services should be tre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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