BPO can take Input credit on CA, Business Support & Air Travel Service

CESTAT, MUMBAI BENCH Sure Prep (I)(P.) Ltd. versus Commissioner of Service Tax, Mumbai ORDER NO.A/347/2012/SMB/C-IV APPEAL NO. ST/284 of 2012 OCTOBER  19, 2012 ORDER 1. The appeal is directed against order-in-appeal No.YDB/06/2012 dated 30/01/2012 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I. 2. The appellant, M/s. Sure Prep (India) Pvt. Ltd., Mumbai, is a BPO organization registered with the department under “Business Auxiliary Service”. They filed a refund claim for an amount of Rs. 4,24,726/- being the service tax paid on various input...