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TMI Blog2019 (12) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... IONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [ 2011 (9) TMI 450 - KARNATAKA HIGH COURT] has decided the issue in favour of the Appellant no contra judgement of any other high court has been placed before me. Therefore the issue is settled in favour of the appellants. Refund claim - input services - catering services - general insurance services - rent-a-cab services - HELD THAT:- The services are very much required for continuation of the appellants as a BPO and nothing has been brought on record to say that this have been availed for any other purposes than their business activities - the said services are also eligible for Cenvat credit and consequently for the refund. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... .Ltd (52)S.T.R 246 (Madras) He further submitted that in their own case refund for the quarter October to December 2015 has been granted through registration was obtained on 14.12.2015. 4. Learned counsel further submits that the impugned order also seeks to reject refund claims in respect of catering services, general insurance services and rent-a-cab services; he submits that these services are necessary for a BPO Company; the appellants have to provide food to employees to ensure prompt and efficient output service; as the appellant operates 24 X 7 it is necessary to provide pick-up and drop facility for the employees; these are held to be eligible input services vide Board Circular 120/01/2010-ST dated 19.01.2010. 5. Learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant no contra judgement of any other high court has been placed before me. Therefore I find that the issue is settled in favour of the appellants. Regarding the other issues like general insurance etc., the refund of credit which was sought to be denied to the Appellant I find that the case is squarely covered by the ratio of the cases mentioned by the appellant. Moreover the services are very much required for continuation of the appellants as a BPO and nothing has been brought on record to say that this have been availed for any other purposes than their business activities. Under the circumstances I have no hesitation to hold that the said services are also eligible for Cenvat credit and consequently l for the refund of the same. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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