Services essential for providing output services are input service

CESTAT, MUMBAI BENCH Kijiji (India) (P.) Ltd. Versus Commissioner of Central Excise ORDER NO. A/258/2012/SMB/C-IV APPEAL NO. ST/586 OF 2012 SEPTEMBER 6, 2012 ORDER 1. The appeal is directed against Order-in-Appeal no. YDB/36/2012 dated 30.04.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The facts of the case are as follows. 3. The appellant M/s Kijiji (India) Pvt. Ltd. (now Quikr India Pvt. Ltd.) are engaged in providing Business Auxiliary Services to their customers. Their customers are located in abroad. For rendering aforesaid services, they used ...