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TMI Blog2013 (7) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... g & forwarding service - the same also should be treated as input service - Appeal decided in the favour of assessee. - Appeals Nos. 361 & 308 of 2009 - 571-572/2012 - Dated:- 10-8-2012 - Shri M. Veeraiyan, J. For the Appellant: Ms. Manju George, Consultant For the Respondent: Mr. N. Jagdish, Superintendent (AR) JUDGEMENT 1.1. Appeal No. 361/2009 is filed by M/s C. Cubed Solutions Pvt. Ltd. against the order of the Commissioner (Appeals) No. 322/2008 dated 28.11.2008. 1.2. Appeal No. 308/2009 is by the department against the same order of the Commissioner (Appeals). 1.3. Since both appeals are arising out of a common order and involve common issues, they are being disposed of by this common order. 2. Heard both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in respect of manpower recruitment or supply service and security agency service, the assessee has not even attempted to explain how exactly the said services are used in providing output taxable service which has been exported, except in the way of resorting to generalities and vague expressions of justification. In respect of other services, she reiterates the findings and reasoning given by the Commissioner (Appeals). 7. The learned consultant appearing for the assessee submits that the assessee is involved in export of services. The entire input services utilized by them relate to manpower employed by them and computer related facilities. To recruit manpower, they have given advertisement and the same should be considered as inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same had been used for the purpose of advertisement for recruiting manpower. There is no justification for disallowing this credit. Similarly, hiring of furniture has been for use in their office and housekeeping services related to the running of the office. Therefore, the credit should have been allowed for these services. Inasmuch as the clearing forwarding services were used in relation to import of equipments by the assessee, the same also should be treated as input service. In view of the above, the order of the Commissioner (Appeals) in disallowing the refund of the credit in respect of these services cannot be upheld. 10. In view of the above, the appeal by the department is rejected and the appeal of the assessee is allowed w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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