9911796707
TMI Blog2017 (11) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the output services exported - I remand the case back to the adjudicating authority to examine the claim of the appellant afresh after considering the fact that the impugned services are ‘input services’ in terms of Rule 2(l) of the CCR, 2004 - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... nded the case back to the original authority with certain directions. Aggrieved by the impugned order, appellants have filed these three appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that in the impugned order, learned Commissioner (Appeals) acknowledges the fact that the findings of the Order-in-Appeal No. 359-362/2013 dated 27.08.2013 and Order-in-Appeal No. 627-636/2015 dated 31.12.2015 have not been considered and the lower authority has disallowed the credit/refund in a perfunctory manner. She further submitted that the entire procedure adopted by the learned Commissioner to address the claim of the appellant is perfunctory inasmuch as no proper evidence has been given on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. V. CCE, Ahmedabad-I, 2011 (22) S.T.R. 249 (Tri.-Ahmd.) Xilinx India Technology Services (P) Ltd. V. CCE & ST, Hyderabad-IV - 2016 (44) S.T.R. 129 (Tri.-Hyd.) 2 Real Estate Agents 19,66,572/- 15,54,321/- 16,41,837/- The services consumed directly relates to the maintenance of office premises for effective and efficient running of the appellant's business. The service provider has rendered facilitation management service. The service provider has registered themselves under the category of 'Real Estate Agency/Consulting Engineering' under the Finance Act. These services predominantly consist of those services which have been rendered by the respective service providers for maintenance of the office premises. A part of these expen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on various laws, procedures, process of development in the field of business. In this regard, services received by the Company from management or business consultants who are experienced in handling matters requiring specialization. The company uses the services for HR activities and employee development programs that are necessary for provision of output services by the Company. KPMG V. CCE, New Delhi - 2014 (33) STR 96 (Tri.-Del.) Cadila Pharmaceuticals Ltd. V. CCE, Ahmedabad - 2010 (17) S.T.R 31 (Tri.-Ahmd.) 5 Club or Association 33,990/- 83,430/- 95,790/- These services are availed to enroll Company with membership of NASSCOM & Indian Management Association, this would enable the company to have updated on BPO industry as whole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t giving any specific findings on the input services namely Air Travel Agents, Real Estate Agents, Supply of Tangible Goods, Business Consultant's Service, Club or Association and Technical & Scientific Consultancy Services. Since all these services in view of the various case-laws cited supra have been held to be an 'input service', therefore I hold that these services are 'input services' and it has a nexus with the output services exported. Consequently after holding these impugned services as 'input services', I remand the case back to the adjudicating authority to examine the claim of the appellant afresh after considering the fact that the impugned services are 'input services' in terms of Rule 2(l) of the Cenvat Credit Rules, 2004. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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