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2017 (8) TMI 895 - AT - Central Excise100% EOU - Refund of unutilised CENVAT credit - input services - telephone, travel, professional, catering, technical testing, analysis plant management, courier, security, courier, facility keeping, labour contract and plant R & M contractor, catering, etc. which have been cleared for export - Held that: - all the impugned services fall in the definition of 'input service' as provided in Rule 2(l) of CENVAT Credit Rules (CCR), 2004 as laid down in assessee's own case Apotex Pharmachem India Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Bangalore [2016 (11) TMI 578 - CESTAT BANGALORE] - refund allowed - appeal dismissed - decided against Revenue.
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