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Commissioner of Central Excise Service Tax And Customs, Bangalore-II Versus JK Fabrics (Bangalore) Pvt Ltd

Denial of refund claim - export of services - eligible input services - nexus with output services - Notification No. 5/06 CE (NT) dated 14.3.2006 - Held that:- Services which are clearly covered by the inclusive part of the definition of input servi .....

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of removal, procurement of inputs, activities relating to business such as accounting, audit, financing, recruitment, quality control, coaching and training, computer net-working, credit rating, share registry, security etc. Since in my opinion, all .....

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Appellant : None For the Respondent : Mr A K Nigam, AR ORDER Per: B S V Murthy: This is an appeal filed by the Revenue against the impugned order wherein learned Commissioner (Appeals) has allowed refund in respect of service tax paid on input servi .....

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tancy 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 eve .....

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Commissioners in respect of same assessees, Revenue has filed appeal and those appeals are pending before the Tribunal. 2. I have considered the submissions of the learned A.R. and gone through the records. The impugned order-in-appeal has five numb .....

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18/- 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. 118/2011 BII 05/2011 dated 17.02.2011 1,71,692/- The Order-in-original which was considered in the appeal filed before the Commissioner (Ap .....

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ady been listed above. 3. Learned Commissioner (Appeals) in his order has discussed the matter in great detail. He has considered each and every service in dispute. I find that the reliance of the Revenue on the decision in the case of Maruthi Suzuki .....

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s [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 dat .....

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