2018 (6) TMI 250 – CESTAT MUMBAI – TMI – Refund of CENVAT credit – various input services – exporter of services under the category of ‘Business Support Services’ – case of Revenue is that post April 2014, the definition of ‘input service’ has undergone a change which has deleted the services in relation to the business activity and is not to be considered as in or in relation to the business of the assessee – Held that:- The argument on behalf of Revenue in the grounds of appeal is without any merits as similar / identical issue of various other appellants and respondents was considered by the Division Bench of this Tribunal in the case of Commissioner of Service Tax. V. WNS Global Services [2016 (10) TMI 135 – CESTAT MUMBAI] and appeals were allowed in favor of assessee by holding that The claim of Revenue that input services do not have direct nexus to the business activity of respondent-asessee is a hollow claim – appeal dismissed – decided against Revenue. – ST/85398, 85407, 8541
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rein is an exporter of services under the category of Business Support Services and has availed CENVAT Credit of the service tax paid on the services in area related to (a) Market Research Operations, (b) Business Intelligence and Predictive Analytics, (c) Competitive Intelligence Solutions and Content Solutions to global organizations. The respondent s global expertise provides clients with specialist knowledge in Multi-country Project Management, International Data Collection and Healthcare Data Solutions using multiple market research platforms and proprietary technologies. Respondent offer a comprehensive range of services that include:- 1. Market Research Operations and Technology related services offering: (i) language skills across more than 25 international languages, (ii) expertise across all modes of market research date collection-telephone, internet, mobile and to-face, our strong domain expertise and experience, and track record of proven result. Respondent provides variou
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same against which an appeal was preferred before the first appellate authority. First appellate authority by following the law settled by Tribunal as also by Hon ble Bombay High Court in the case of Hindustan Coca Cola – 2009 (242) ELT 168 (Bom), set aside the impugned order. 7. In the grounds of appeal, Revenue is only stating that post April 2014, the definition of input service has undergone a change which has deleted the services in relation to the business activity and is not to be considered as in or in relation to the business of the assessee. I find that the argument on behalf of Revenue in the grounds of appeal is without any merits as similar / identical issue of various other appellants and respondents was considered by the Division Bench of this Tribunal in the case of Commissioner of Service Tax. V. WNS Global Services – 2016 (44) STR 454 (Tri. – Mum.) and Reliance Industries Ltd.- 2016 (45) STR 383 (Tri. Mum) and appeals were allowed in favour of assessee. Respectfully,
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