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TMI Blog2013 (6) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of the respondent. Moreover this is essentially in the nature of a payment of a perk to the employee rather than as an input service for business - credit denied. - Appeal No. 1177/2010 - Final Order No. 772/2012 - Dated:- 28-12-2012 - Mr. Mathew John, J. For the Appellant: Mr. Anil Nigam, Additional Commissioner (AR) For the Respondent: Ms Susan Manju George, CA JUDGEMENT The respondent is a 100% EOU taking benefit of the CENVAT credit scheme. They are provider of output services namely Online Data Retrieval or Access Service and their entire service is exported. Consequently, they are not able to unutilize CENVAT credit taken for payment of service tax on any domestic services rendered. Therefore, they claim refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,409 2,409 House Keeping 10,188 10,188 Network and Connectivity 84,572 84,572 Repairs and Maint Computer 17,223 17,223 Audit 15,534 15,534 Recruitment 3,584 3,584 Rent 1,51,860 1,51,860 Security Service 8,157 8,157 Total 2,96,940 2,53,655 (-) 43,285/- 6. She submits that the business of the respondent EOU is providing output services and the asset of the respondent is only computers and staff. She submits that each of the services in the above table is with reference to these two assets. She clarifies that the advertisement has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assets namely people and computers and I am in agreement with the view of the Commissioner (Appeals). 10. However, in the matter of food passes, I agree with the learned AR for the Revenue inasmuch as the manner in which these food passes are utilized is not a matter which can be clearly established. Without such information it is not possible to come to a conclusion that there was a nexus between the food passes and the business process of the respondent. Moreover this is essentially in the nature of a payment of a perk to the employee rather than as an input service for business and therefore I am not in agreement with the contentions of the respondent. So I allow the appeal only to the limited extent of Rs. 2409/-. The appeal of Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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