UTOPIA INDIA PVT. LTD. Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THESE appeals are filed by M/s Utopia India Pvt. Ltd. against the impugned Order -in -Appeal No.17 & 18/2010 dated 11.01.2010. The Appellants were engaged in export of 'Business Auxiliary Services' and 'Business Support Services'. These were data retrieval and migration on behalf of the clients abroad. According to the Assessee, it had availed input service falling under the following categories for providing the output services and paid service tax on these services:

(2.) THE learned Counsel for the Appellants reiterated the arguments taken in the appeals as regards the said services and argued that these services were availed and tax was incurred for provision of the Assessee's output services. They were legitimately entitled to claim refund of service tax accumulated in their Cenvat account. He relied on various case laws in support of the claim in respect of the input services involved.

(3.) I have considered the case records and rival submissions. I find that the 'Chartered Accountant's service' involved accounting and auditing of the transactions of the Assessee. Auditing and accounting are specifically included in the definition of input service. The learned Counsel relied on the decision of the Tribunal in CST, Delhi v. Convergys India Pvt. Ltd. : 2009 (16) STR 198 (Del.). I find that in the above judgment Tribunal allowed credit of service tax paid on real estate agent service, Chartered Accountant's service, asset management service, among others, as input service of the Appellant, a call centre.