Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1428 - AT - Central Excise100% EOU - Refund claims of unutilized / accumulated CENVAT - deemed exports or not - Rules 5 of CCR, 2004 read with Notification No.27/2012 dated 18.6.2012 - input services - Gardening/Landscaping services - Design Services - Retainership Fee (Auditor Services) - Outdoor catering service - Tea/Coffee Machine Maintenance - denial on account of nexus. Gardening/Landscaping services - Design Services - Retainership Fee (Auditor Services) - Held that:- The services have been held to be input service by the decisions relied upon by the appellant - reliance placed in the case of Orient Bell Ltd. vs. CCE [2017 (1) TMI 840 - CESTAT ALLAHABAD] - Therefore, the rejection of refund on these services on account of lack of nexus is not sustainable - refund allowed. Outdoor Catering Services - Held that:- After the amendment, the input service specially excludes it from the definition of input service - refund cannot be allowed. Tea/Coffee Machine Maintenance - Held that:- The appellant did not press for this - refund rejected. The appeals are remanded back to the original authority for quantification and sanctioning of refund - appeal allowed by way of remand.
|