TMI Blog2017 (6) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... l exports - all these services fall in the definition of input services as held by various decisions - appeal dismissed - decided against Revenue. - C/553/2009-SM, C/554/2009-SM And C/555/2009-SM - 20780-20782/2017 - Dated:- 26-5-2017 - Shri S.S Garg, Judicial Member Mr. N. Jagadish, AR For the Appellant Mr. Akbar Basha, CA For the Respondent ORDER Per: S. S. Garg Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 to June 2007; and July 2006 to September 2007. The original authority processed the refund claims and vide the Order-in-Original sanctioned refund on certain credits taken on inputs and on certain input services and rejected refund claims on some of the services viz., CA Service, Courier Service, Internet Telephony Advertising Agency Service, Rent-a-Cab Service, Travel Agent Service, Online Info ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le in law and the input services on which the Commissioner (A) has allowed the refund of unutilized CENVAT credit is not related to the manufacture and hence, they are ineligible for the refund. He further submitted that the said input service do not fall in the definition of input service as defined in Rule 2(l) of CENVAT Credit Rules, 2004. 5. On the other hand, the learned counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng.) 2 Courier Service CCE Vs Lupin Ltd 2012 (28) STR 291 (Tri) M/s. Reliance Industries Ltd., Vs. C. Ex. ST, LTU, Mum. 2016-TOIL-2392-CESTAT-MUM HCL Technologies Ltd., Vs. C. Cus., Ex., ST, NOIDA 2015 (40) STR 1124 (Tri.-Del.) 3 Internet Telephony ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner Vs. Jeans Knit Pvt Ltd., 2015 (37) STR J244 (Kar) Commissioner of Service Tax Vs. Jubilant Biosys Ltd., 2016 (42) STR 729 (tri.-Bang) 2016 (41) STR 994 (Tribunal Bombay/Mumbai) CCE Vs Rosy Blue (India) Pvt. Ltd. 6. After considering the submissions of both the parties, I find that all these services fall in the definition of input services as held by v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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