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TMI Blog2016 (12) TMI 1644X X X X Extracts X X X X X X X X Extracts X X X X ..... period January March 2007 for an amount of Rs. 11,08,083/- and another claim was filed on 31.3.2008 for the period April- June, 2007 for an amount of Rs. 24,85,008/-. The refund claim was filed under Rule 5 of CENVAT Credit Rules (CCR), 2004. Thereafter a show-cause notice was issued proposing to deny the refund claim. The assessing authority computed the proportionate credit and sanctioned the refund of Rs. 87,744/- and rejected the claim of Rs. 35,05,347/- vide Order-in-Original dated 25.9.2008. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) and the Commissioner (A) vide impugned order dated 11.1.2010 upheld the Order-in-Original on the ground that the services on which refund has been claimed do not fall in the definition of 'input service' as contained in Rule 2(l) of CCR. Aggrieved by the said order, the appellant has filed the present appeal. 3. I have heard the learned counsel for the parties and perused the records. 4. Learned authorized representative for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the interpretation of input service as defin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; Capiq Engineering Pvt. Ltd. 2008 - TIOL -2008 -1967 -CESTAT -Ahm; M/s Convergys India Pvt. Ltd. 2009-TIOL-888 CESTAT Del 3. Real Estate Agents Brokerage charges paid to real estate agent with respect to finalization of building (office premises) agreement between appellant and owner of the property. Premises, being an integral requirement for conduct of business, the services in connection with the same quality as 'input services'. Appellant own case Juniper Networks India Private Limited) in the Final Order of Bangalore Tribunal Vide No 20114-20115/2014 Commissioner of Central Excise., Hyderabad - IV Vs. Deloitte Tax Services India Private Limited 2008 (11) S.T.R 266 (Tri. ‑ Bang) Capiq Engineering Pvt. Ltd. 2008 - TIOL -2008 -1967 -CESTAT - Ahm; M/s Convergys India Pvt. Ltd. 2009-TIOL-888 CESTAT Del 4. Outdoor Catering Services The appellant renders services to its client located outside country, working in different time zones to cater to the needs of the client. The services are provided round the clock and employees are required to work on shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Convergys India Pvt. Ltd. 2009-TIOL-888 CESTAT Del 6. Event Management Services This expenditure is incurred to hold conference for a dual purpose of discussing business plans and as an employee welfare activity. Therefore, the same would qualify as input services. Appellant own case (i.e Juniper Networks India Private Limited) in the Final Order of Bangalore Tribunal Vide No 20114-20115/2014 Dell International Services India P.Ltd. Vs.CCE Banaglore-2010 (17) S.T.R. 540 (Tri. - Bang.) Capiq Engineering Pvt. Ltd. 2008 - TIOL -2008 -1967 -CESTAT - Ahmed.; M/s Convergys India Pvt. Ltd. 2009-TIOL-888 CESTAT Del 7. Architects These services have been incorrectly classified as 'architect services'. The appropriate classification is 'consulting engineering services'. It represents design services with respect to products designing. The service is essential for proper designing of work which is essential for rendering services. Therefore, it is critical for business and qualifies as input services. Appellant own case (i.e., Juniper N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April 2006 to December 2006 vide OIA 292/2008 C . Cubed Solutions Private Limited Vs Commissioner C. EX.,Bangalore: 2013 (293) E.L.T 398( Tri - Bang) Capiq Engineering Pvt. Ltd. 2008 - TIOL -2008 -1967 -CESTAT -Ahm; M/s Convergys India Pvt. Ltd. 2009-TIOL-888 CESTAT Del. 10. Clearing and Forwarding Agent Services The networking equipments, machines, computers and servers required for performing the services are primarily imported by the respondent. The respondent has availed clearing and forwarding agent's services in documentary process and arrangement for transfer of such goods from customs port upto the office premises. These imported networking equipments and servers are essential to provide the output services. Without incurring these charges it would not be possible to import the IT equipments which are required for providing output service. Therefore these services qualify as input services. Appellant own case (Juniper Networks India Private Limited) allowed by the Commissioner of Central Excise (Appeals II) for the period April 2006 to December 2006 vide OIA 292/2008 C . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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