Foundever CRM India Private Limited Vs Commissioner of Service Tax (CESTAT Bangalore)
Summary: The appeal was filed by M/s. Foundever CRM India Pvt. Ltd., formerly known as M/s. Sitel Operating Corporation India Limited, against Order-in-Appeal No. 58-62/2010 dated 11.02.2010 passed by the Commissioner (Appeals-II), Bangalore. The appellant was rendering Business Auxiliary Service and, on account of export of services, had accumulated CENVAT credit on various input services. Refund claims were made under Notification No. 5/2006-CE (NT) dated 14.03.2006.
The appellant subsequently restricted the appeal to Order-in-Original No. 08/2009 dated 12.01.2009 for July 2007 to December 2007 involving refund of Rs.98,07,520/-. The refund was partly rejected on the ground that several input services did not have nexus with the exported output services. The disputed services included Advertising Agency Services, Travel Agency Services, Sample Analysis Services, Business Auxiliary Services, Management Consultancy Service, Manpower Recruitment Service, Rent-a-Cab Service, Security Services, Cargo Services, Maintenance or Repair Services, Outdoor Catering Services, Insurance Services and Commercial Coaching and Training Services.
Revenue relied upon the Supreme Court decision in Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-III, whereas the appellant submitted that the decision concerned the definition of “inputs” and could not be mechanically applied to “input services”.
