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TMI Blog2017 (6) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... pply for the service availed for travel insurance of the employees in the present case. Therefore, the credit availed on such services is held to be eligible. The appellants are entitled for refund of the amount incurred on General Insurance Services and all other services except rent-a-cab services. Appeal allowed - decided partly in favor of appellant. - ST/21549/2014 - Final Order No. A/30530/2017 - Dated:- 4-4-2017 - Ms. Sulekha Beevi, C.S, Member (Judicial) Sh. S. Thirumalai, Advocate for the Appellant Sh. Arun Kumar, Deputy Commissioner (AR) for the Respondent ORDER The above appeal is filed against the rejection of refund claim filed by the appellants under Rule 5 of the CENVAT Credit Rules, 2004 Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eign currency needs to be purchased to meet expenses of employees travelling abroad for business purpose. 3. Business Support Services 59,107 Packing charges per tape, Supply of audio visual equipment is not input service it is required to maintain proper documentation and are in the nature of business support services and directly related to business activity. 4. Chartered Accountant Services 5,08,310 These services have no nexus with their exported services and hence ineligible for refund These services are availed in connection with statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to output services Without hardware/software maintenance it is not possible to deliver output service. The definition specifically covered as a part of input service 9. Management or Business Consultant s Services 3,19,075 Fees rendered towards indirect tax services during the period fees for services towards corporate tax compliance representation and advisory services for the period do not qualify as input service Business consultancy helps in efficient management of operations and strengthen controls and hence has nexus with business 10 Manpower Recruitment or Supply Agency Services 5,09,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance services are highly necessary to safeguard the employees when they travel to attend meetings and to execute work related to appellant company in providing output services. The Ld. Counsel submitted that all the other services except, rent-a-cab services has been considered by the Tribunal in the appellant's own case for a different period and ail these services were held eligible for refund vide Final Order No. A/30097/2017 dated 19.01.2017 3. Against this, the Ld. AR Sh. Arun Kumar reiterated the findings in the impugned order. 4. I have heard the submissions made before me. As rightly pointed out by the Ld. Counsel for appellant, the Tribunal in the appellant's own case for a different period has analysed the eligibil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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