2015 (3) TMI 1150

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... COURT], therefore, the claim cannot be rejected. As regards nexus, appellant has submitted a statement showing each service, name of the output service and justification and on going through the statement, it is considered that appellant has made out a case as regards nexus. Therefore, the appellant is eligible for refund claim. - Decided in favour of appellant with consequential relief
SHRI B.S.V.MURTHY, TECHNICAL MEMBER For the Appellant: Shri Akbar Basha, Advocate For the Respondent: Shri R. Gurunathan, Addl. Commissioner(AR) Per : B.S.V. MURTHY The refund claim filed by the appellant under the Notification No.5/2006-CE(NT) read with Rule 5 of CENVAT Credit Rules 2004 has been rejected on two grounds. The first ground is that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 of service. Rent-a-cab services ITSS The company hires vehicles/cabs to pick up its employees from their residence and drop them back. This essential as the employees have to perform the work at different hours on a shift duty basis. Moreover, the employees are located in different parts of the city and since they are supposed to work in different parts of the city and since they are supposed to work in different time horizons, the productive hours will be lost if they are the public transport facility. So, this service is directly links to the performance .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... These services are hired to obtain on rent furniture like chairs, table etc , during the recruitment process. Telecommunication/ internet services ITSS These services are essential to export the software vide internet. Appellant uses the facility of conference calls with its clients, telephone call to its customers aboard to resolve client queries. Etc , which is essential for export of services. House keeping ITSS These services are rendered to keep the premises clean and hygiene conditions, which; is essential for export of service. 3. In view of the above, appellant has made out a case for eligibility for refund claim. Accordingly, the appeal is allowed with consequential relief, if any, to the appellant. (Order pronounced and d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X