9911796707
TMI Blog2016 (7) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate for the Appellant Shri A.B.Kulgod, AR for the Respondent ORDER [Order per: Sulekha Beevi, C.S.] 1. The appellant is aggrieved by the rejection of refund claim filed under Notification 5/2006 CE(NT) dated 14-03-2006. 2. The appellant is a 100% EOU registered with Software Technology Park of India(STPI) Authority and are holding registration for providing services under the category of Information Technology and Software Services. Appellant filed a refund application under Rule 5 of Cenvat Credit Rules, 2004 r/w Notification No.5/2006 CE(NT) dated 14-03-2006 for the period October, 2011 to December, 2011. During the course of providing services which were exported, they consumed various services in India, on whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13,457 Courier Services 761 Custom House Agent's Services 49,352 Information Technology Software Services 12,360 Management or Business Consultant's Services 2,89,383 Management, Maintenance and repair Services 4,25,500 Manpower Recruitment or Supply Agency's Services 1,23,930 Renting of immovable Property Services 1,19,160 Internet/Telecommunication Services 2,29,346 Total 14,15,443 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The appeal was dismissed summarily upholding the view of the original authority without examining the documents submitted before the appellate authority. He pleaded that the appeal may be allowed. 5. Against this, the learned AR Shri A.B.Kulgod supported the findings in the impugned order. He submitted that appellants have failed to establish direct nexus between input services and output services and therefore, the refund has been rightly rejected. 6. I have considered the submissions made by both sides carefully. At the outset, it has to be stated that no show cause notice was issued to the appellant. Without issuing such notice, the appellant has been deprived an opportunity to defend his case effectively. This is blatant violat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Agent Services were used for clearance of goods imported as well as in relation to export of services. Information Technology Software Services and Telecommunication services are highly essential for imparting the output services. Management, Maintenance and repair services were availed for annual maintenance contract of fire Security Systems etc. Manpower recruitment Services were used to get the skilled persons for work. Management and Business Consultant Services were availed in connection with accounting, payroll, tax and regulatory services. Commercial coaching and training services were consumed to help update their knowledge and create awareness about the company so as to generate more business. 10. The Original authority part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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