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TMI Blog2016 (5) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... input service for providing a particular output service. In the present case, output service is Manpower Recruitment Services. As per the nature of aforesaid input services, they are essential services for providing ‘Manpower Recruitment Agency Services’. Therefore, no reason found to interfere in the impugned order which is just and proper and in conformation to definition of input services. Refund claim - Rent-a-cab Service - Held that:- this service was excluded from the definition of input services in terms of Clause (B) of Rule 2(1) of CCR, 2004, therefore even though the same was used for the conveyance of staff but due to specific exclusion, the same does not remain as input service and therefore refund is not admissible in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Promotional Activities (12) Professional Service for Capital Expenses (13) Renting of Immovable Property Service (14) Short Term Accommodation Service (15) Telecommunication Service (16) Transport Service (17) Travel Agent Service The Original Authority has partly allowed the refund claim and majority amount of refund was rejected on the ground, firstly, services were provided in India accordingly it is not export of services and secondly in respect of some services the ld. adjudicating authority has held that same are not input services for providing output services. Being Aggrieved by the order of the Original Authority, respondent filed appeal before the Commissioner (Appeals) who allowed the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that all the services were required for providing output services, accordingly refund was allowed. On the query from the bench regarding the transport services involved in appeal No. ST/89930/14 i.e. Rent-a-Cab service which was specifically excluded in terms of clause (B) of Rule 2(1) of CCR, 2004, he fairly concede that the same is not admissible in terms of amendment. 5. I have carefully considered the submissions made by both sides. 6. As per submission made by the respondent before the lower authority the details of services are as under :- (a) Advertising Agency s services for advertising for recruitment of candidates. (b) Communication Services is directly related to providing of output services as it is used f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... microphone, LCD projector, etc. had been taken on temporary basis, without such material it would be very difficult to train the seafarer. (k) Renting of Immovable Property Services is also an essential input service used in relation to providing of output services as the office premises is acquired on rental basis and without which no services can be provided. (l) Short Term Accommodation Services, the training is centrally provided to seafarer for which they are to be present at a specified location for a specified time. Further to ensure that seafarer reach the specified vessel in time to report on work on specified date. (m) Transport Services which is rent-a-cab service used for conveyance of the employee. Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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