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2011 (10) TMI 142 - CESTAT, MUMBAIManufacturer of goods falling under Chapter 84 and 85 of the Central Excise Tariff Act and is a 100% ELU - accumulated CENVAT credit in their CENVAT account and the appellants filed refund claims in respect of such accumulated CENVAT credit - The lower adjudicating authority rejected their refund claim against which they preferred an appeal - should have nexus or integral connection with the manufacture of final products As regards maintenance and repair service, it is seen that the maintenance and repair has been undertaken in respect of the office equipment installed in the factory of the appellant and such services are definitely 'input service' clearing and forwarding agency service have been provided in connection with the export of goods and such services are in fact exempt from payment of service tax. In case service tax has been paid on such service, the assessee would be rightly entitled for refund Technical testing and analysis service availed in respect of the goods exported is an eligible input service without which the export of goods cannot take place, as the export of goods are subject to quality parameters. Hence it is an eligible input service As regards management consultancy service, the appellant submits that such services had been availed in respect of foreign exchange risk management and amalgamation and merger of the units of the assessee. These are all services relating to 'business activity' and as per the definition of input service, services in relation to 'business activity' are eligible input service. As regards GTA service in respect of which CENVAT credit has been availed, it is seen that in the instant case, the said service pertain to import of inputs and capital goods. There cannot be any doubt regarding such services being 'input service' as defined in Rule 2(l) of the CENVAT Credit Rule
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