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TMI Blog2016 (3) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, all the services listed are eligible for credit. Therefore, in view of the above judgments, the impugned services qualify as input services and the refund of credit is admissible. - Decided in favour of appellant with consequential relief - Appeal No. ST/1434/2012 - Final Order No. A/30051/2016 - Dated:- 21-1-2016 - Sulekha Beevi, CS, Member (J) For the Appellants : Shri Abhisek Rastogi Shri Rahul Binani, Authorised Representative For the Respondent : Shri H S Narkar, AR ORDER Per Sulekha Beevi The appellants are registered as 100% EOU and are holding service tax registration for providing taxable services under the category of Information Technology Software Services. They filed two refund claims for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Technical Inspection and Certification Services 6,798 4. Management, Maintenance or Repair Services 86,251 5. Telecommunication Services / Internet Telecommunication Services 73,484 6. Renting of Immovable Property Services 4,97,498 7. Business Support Services 1,120 8. Manpower Recruitment or Supply Agency's Services 40,695 9. Courier Services 628 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has held that credit cannot be denied on the ground that there is no one-to-one co-relation between the export of services and inward remittances. Though it was also held that in principle, the appellants are eligible for refund sought by them, the Commissioner (Appeals) disposed the appeal directing the adjudicating authority to verify the running account maintained by the appellants with regard to FICR and export invoices. He argued that the input services like manpower recruitment or supply agency services, renting of immovable property services, security agency services, telecommunication services etc. have held to be eligible for credit by various judgments passed by the CESTAT as well as High Courts. He pleaded that the appeal may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has to be mentioned the period involved is prior to 01/04/2011 when the definition of inputs had a wider ambit as it included almost all services within its purview as the definition included activities relating to business. In Coca Cola India Pvt. Ltd. Vs. CCE, Pune-III [2010(15) STR 657 (Bom.)], KPMG case etc., the Hon'ble High Courts as well as Tribunal have held that all the services listed in the above table are eligible for credit. It is not brought out by Revenue as to what is the further evidence that is necessary to decide the refund claim. There is no dispute or discrepancy regarding the export of services, and the FICR received. The Department has not issued any letter requesting the appellant to produce further document. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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