A Ltd. is a property dealing company engaged in the business of lease of immovable property. In order to get the customers, A Ltd.

takes the services of freelance brokers on a fixed percentage of commission. The broker charges service tax on the commission. Whether A Ltd. is eligible to claim Cenvat credit of the service tax paid on such commission? The term 'input service' has been defined under rule 2(l) of the Cenvat Credit Rules, 2004 ('Credit Rules') in a fairly exhaustive manner. For a service provider, input services means those services which are used for providing output services. Further, there are certain specific inclusions and exclusions to this definition. Thus, the services which have nexus with the output services will be covered within the purview of input services, unless such services are specifically excluded from the definition of input services. In the instant case, the brokerage services are directly related to the provision of output service of leasing of immovable property. Also, brokerage services do not fall under the list of specific exclusions of input services. Given this, A Ltd. will be eligible to claim the Cenvat credit of service tax paid on brokerage charges. A Ltd. is engaged in software development services. During March 2013, A Ltd. booked Air Tickets for its employees through agents for travel to client's location for rendering on-site software development services. Whether A Ltd. is eligible to claim Cenvat credit of the service tax paid to the agents for ticket booking? In the given facts, services of agents for booking of tickets of employees of A Ltd. for their travel to client's location have a nexus with the provision of software development services. Also, the ticket booking services by agents for business trips do not fall under the listed exclusions to the definition of input services. Given this, A Ltd. should be eligible to claim the Cenvat credit of service tax paid to the agents for facilitating air travel bookings. An Indian Company's security is listed in Luxembourg Stock Exchange. The annual membership fee and listing fee are paid to the stock exchange from India. Whether the Indian Co. is liable to pay service tax on such fee? If yes, whether the company is eligible to claim Cenvat credit against service tax payable on its taxable services? The Central Government has framed Place of Provision of Services Rules, 2012 ('PPS Rules') to determine the place of provision of any service. PPS Rules are relevant, inter alia, in case of a