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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 ..... 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 of such credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is enough nexus between the input services and the exported services and therefore, the appellants are eligible for the refund. 4. The learned AR for Revenue submits that the appellants had taken credit on services like Advertising Services, Food Pass Services, Security Services etc. which have no direct nexus with the exported services and therefore the finding of the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ublished for recruitment of personnel. The recruitment service is one of the services which is specifically included in the inclusive portion of the definition of input services at Rule 2(l) of CENVAT Credit Rules, 2004 and therefore there cannot be any doubt about the nexus of this services with the business process. 7. There was some detailed discussion in the matter of food passes. She submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess process and therefore CENVAT credit cannot be allowed. 9. I have considered the submissions on both sides. In respect of most of the input services tabulated above except in the case of food pass, I am convinced that the services are necessary for acquiring and utilizing their business assets namely people and computers and I am in agreement with the view of the Commissioner (Appeals). 10. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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