2015 (10) TMI 2362

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..... al authority is required to verify the matter and quantify amount admissible – Matters remanded back. - ST/1226-1228-SM - Final Order Nos. A/20741-20743/2015 - Dated:- 13-3-2015 - Shri B.S.V. Murthy, Member (T) Shri Akbar Pasha, Advocate, for the Appellant. Shri Pakshi Rajan, AR, for the Respondent. ORDER The issue involved is whether the appellant is eligible for refund of Cenvat credit accumulated under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5/2006-N.T., dated 14-3-2006. It has been held that the appellant is not eligible for refund in respect of Manpower Recruitment Agency Service, Security Agency Services, Rent-a-Cab, Outdoor Catering services, and Management Consultancy Service. The Commi .....

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..... is common to the industry and also to identify the apt candidate for the job. Since the employees are directly related to the services being exported, it is submitted that these services are essential for smooth functioning of export service. CCE v. Deloitte Tax Services India Pvt. Ltd. [2008 (11) S.T.R. 266 (Tri.-Bang.)], affirmed by Hon ble High Court of AP in 2014 (33) S.T.R. 129] Consultancy services Call Centre Services This service is in respect of ISO certification which is essential for export of services. Rent-a-cab services Call Centre Services The company hires vehicles/cabs to pick up its employees from their residence a .....

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..... Services India Pvt. Ltd. [2008 (11) S.T.R. 266 (Tri.-Bang.)], affirmed by Hon ble High Court of AP in 2014 (33) S.T.R. 129. I agree with contention of the appellant that the appellant is eligible for refund of Cenvat credit in respect of manpower recruitment agency services , management consultancy services and security agency services since these services are either covered by inclusive part of definition of input service or are necessary to provide output service. As regards the remaining services namely rent-a-cab and outdoor catering services , I uphold the order of the Commissioner (Appeals) which requires verification as to whether the appellant has recovered any amount towards these services from the emplo .....

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