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2015 (12) TMI 955

Head Note:
Benefit of refund under Notification No. 05/2006, read with Rule 5 of Cenvat Credit Rules, 2004 - Advertising, Security, Manpower Recruitment and Supply service - Notification is restrictive since the word 'used' isservice used in providing output service - nexus between the input service and output service - Held that:- issues involved in the present appeal have been considered by this Tribunal in the case of Apotex Ltd. & Others - [2015 (3) TMI 346 - CESTAT BANGALORE]. In the case of Apotex Ltd. & Others , issue relating to nexus was considered and three services in question before us have been held to be admissible. Moreover, this Tribunal in the case of C. Cubed Solutions Pvt. Ltd. vs. C.C.E, Bangalore [2013 (7) TMI 347 - CESTAT BANGALORE] has considered the very same services and come to the conclusion that refund is admissible. This decision is squarely applicable to the facts of the present case also. As regards the Notification No. 05/2006, this notification was retrospectively amended and word "in” has been replaced by "in or in relation to". Therefore, this ground also cannot be sustained - Decided against Revenue.

 


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