TMI Blog2015 (10) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the definition of input service which provide for CENVAT credit of service tax paid on input services used by the manufacturer in relation to setting up, modernization, renovation or repairs of a factory, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business such as accounting, audit, financing, recruit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsportation service, telephone service, repair and maintenance service, insurance service and professional consultancy service. The refund claims were filed under Notification No. 5/06 CE (NT) dated 14.3.2006. The learned A.R. relies upon the decision of the Hon'ble Supreme Court in the case of Maruthi Suzuki Ltd [2009 (240) ELT 641 (SC)] to submit that even input services falling under inclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. 71/2011 BII 83/2010 dated 28.12.2010 7,78,118/- 3. 72/2011 BII 86/2010 dated 29.12.2010 1,42,941/- 4. 117/2011 BII 04/2011 dated 17.02.2011 1,54,223/- 5. 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igibility of CENVAT credit for inputs and input services. He has also cited the decision of this Tribunal in the case of ABB Ltd., others [2009 (15) S.T.R. 23 (Tri-LB) wherein the definitions of services were analyzed in detail and the decision of this Tribunal holding that assessee is eligible for the benefit of credit was upheld by the Hon'ble Supreme Court vide their order dated 23.03.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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