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TMI Blog2016 (6) TMI 1497X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant: Shri H.M. Dixit (Assistant Commissioner) A.R. Present for the Respondent: Shri Vivek Sharma, Advocate ORDER These appeals are by Revenue against order of Commissioner Appeals, Meerut-I. The respondent assessee is a S.T.P.I. Unit, exporting its services under the classification 'Information Technology Software Services' under Section 65 (105) (zzzze) of the Finance Act, 1994. The respondent, unable to utilise the Cenvat credit taken on input services, files periodical refund claims. The dispute in these appeals is with regard to allowability as input service. The details are as follows :- Appeal No. 51148/2015 51147/2015 51150/2015 51149/2015 Period April to June 2012 July to Sept. 2012 Oct to Dec. 2012 Jan. To M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the output service provider. Further reliance is placed on the ruling of Hon'ble Karnataka High Court in mPortal India Wireless Solutions (P) Ltd Vs. CST 2012 (27) STR 134 (Kar) and of Hon'ble Bombay High Court in Deepak Fertilizers & Petrochemicals Corporation Limited Vs. CCE, 2013 (32) STR 532 (Bom.). Considering the rival contentions, following the rulings of Karnataka High Court and Bombay High Court (supra), this ground is rejected. It is held that a service provider can avail Cenvat credit of Service Tax paid on various input services, as long as the said services are used for providing output-taxable services. 3. That the next ground is whether input credit on invoices can be taken, not containing PAN based Registration No. of Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mercedes Benz Research & Development India P Limited, 2013 (30) STR 257 (Tri.-Bang). Even CBEC Circular No. 120/01/2010-ST provides that in case of assessee providing B.P.O./Call Centre Service, as is the case with this respondent, Services receive in relation to recruitment or training of employees are input services. Thus this ground is also rejected and decided in favour of respondent. 8. To sum-up, the appeals of the Revenue are dismissed. The respondent assessee is held eligible to take cenvat credit on the services in question and also eligible to Refund under Rule 5 of CCR, 2004, as exporter of service. The Adjudicating authority is directed to grant balance refund, if any, within 60 days of receipt of this order alongwith interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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