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TMI Blog2016 (11) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... tancy service - Held that: - the learned Commissioner (Appeals) has wrongly rejected the CENVAT credit on scientific and technical consultancy services without any basis holding that the said service is not an input service. Whereas in my opinion, this service is very much a part of the input service and it is directly linked with the output service of the company and therefore, I allow the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered as provider of service under the taxable service category of information technology software services along with other services. The appellant during the period July 2009 to September 2009 provided the services to M/s Daimler AG qualified as exports under Rule 3(iii) of Export of Services Rules, 2005 without payment of service tax in terms of Rule 4 and thereafter they filed refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim which was disallowed by order-in-original apart from refund in relation to scientific and technical consultancy service which has been considered as ineligible input service on the finding that the same is not an essential input service for providing output services exported. Being aggrieved by the impugned order to the extent of rejection of refund claim amounting to ₹ 4,94,049, ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and the appellant has procured these services from vendors for innovation and technology transfer which are in relation to state of impact of accidents/trauma on the womens body in case of an accident suffered in a car. Such services are essential and directly related to designing automobiles which is an output services of the company. In support of his claim, the counsel relied upon the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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