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TMI Blog2015 (1) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... am, Addl. Commissioner(AR) JUDGEMENT Per : S.K. MOHANTY The facts involved in both the appeals are common. Therefore, the same are disposed of by this common order. 2. The brief facts of the case are that the appellant is a subsidiary of M/s. Customer Focus Services Inc., USA and provides IT enabled services to the clients of the said foreign company. The appellant is a 100% export processing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enance contract and for food coupons. 3. The learned consultant appearing for the appellant has explained the nexus between the input services and the output services. According to the learned counsel, the furniture was hired for use by new recruits who were engaged in the export activities of the appellant. With regard to housekeeping, she submitted that the said services were used for up-keepme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the circular No.120/01/2010-ST dt. 19/01/2010 issued by CBEC, wherein the outdoor catering service has been considered as an eligible input service for export of output services. 4. The learned A.R. appearing for the revenue has reiterated the findings recorded in the impugned order. 5. Heard the learned counsel for the parties and perused the records. On perusal of the definition of 'in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpenditure incurred for those services are commercially required to be incurred with a view to facilitate carrying on the business as a service provider, and thus, confirming to the expression 'activities relating to business' as contained in the definition clause of 'input service'; as the word 'business' is one of wide import and in fiscal statutes, it must be construed i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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