TMI Blog2017 (1) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of manufacturing and are all eligible input service - Business Support Service, Management, Maintenance and Repair Service fall in the definition of input services and appellant is entitled to refund of the same. Renting of Immovable Property Services - Held that: - reliance placed in the case of Indian Rail and Industries Ltd. [2006 (8) TMI 7 CESTAT- Mumbai] wherein it has been observed that there is no such stipulation that the input services must be provided or received in the factory of manufacture - the appellant is entitled to refund of cenvat credit in respect of Renting of Immovable Property Services. Security Service - Held that: - reliance placed in the case of CCE & ST, Bangalore Vs. Biocon Ltd. [2014 (9) TMI 716 - Karn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter January 2011 to March 2011. The adjudicating authority rejected the claim partially to the tune of ₹ 8,76,589/- (Rupees Eight Lakhs Seventy Six Thousand Five Hundred and Eighty Nine only) vide order dated 29.03.2012. Aggrieved by the said order, appellant filed an appeal before the Commissioner (Appeals) who vide Order dated 30.08.2013, rejected the refund for four services and allowed the cenvat credit in respect of Clearing and Forwarding Agency, Rent-a-Cab Service and Telecommunications Service. Aggrieved by the said order, the appellant has filed the present appeal. 2. I have heard the learned counsel for the parties and perused the records. 3. The learned counsel for the appellant submitted that the impugned order is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a legal pre-requisite of the Pharma Industry. It also includes regulatory activity pertaining to review of commercial documents, change control form for commercial production by regulatory affairs, compile regulatory changes and to get approval for commercial product changes at manufacturing activity. Review and approval all commercial production, process changes through change control form by regulatory affairs. He also submitted that about 15 engineers of the appellant are working in Mumbai premises to carry out the above referred pre-manufacturing related activities and all these activities are directly in relation to their manufacturing activity and fall in the definition of input service as contained in Rule 2(l) of Cenvat Credit Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Unit I and Unit II of the appellant are located at Plot No. 1 and 2 are having one centralized registration for providing output service right from 2009 and therefore the appellant is entitled to claim refund in respect of services received in Plot No. 2 as well. In support of his submission, appellant relied upon the following decisions: CCE, Salem Vs. Chemplast Sanmar Ltd. 2007 (208) E.L.T. 208 (Tri.-Chennai) 3.1. The learned counsel further submitted that in the appellant s own case this Tribunal vide its order dated 21.11.2014 vide Final Order No. 22070/2014 by relying upon the decision of Hon ble High Court of Karnataka in the case of CCE ST, Bangalore Vs. Biocon Ltd. [2014 (9) TMI 716-Karnataka] wherein the Hon ble High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
