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2015 (10) TMI 232 - CESTAT BANGALORE

2015 (10) TMI 232 - CESTAT BANGALORE - 2015 (39) S.T.R. 315 (Tri. - Bang.) - 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 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 factor .....

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Order No. 20573/2015 - Dated:- 6-3-2015 - B S V Murthy, Member (T),J. For the 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 services like banking and financial services, clearing and forwarding services (exports/imports), courier service, labour contract service transportation service, telephone servi .....

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been submitted that on similar issue, against the orders-in-appeal passed by 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 numbers allocated to it and is against five orders-in-original as detailed below: Sl. No. Appeal No. Order-in-original No. & date Refund amount rejected 1. 70/2011 BII 87/20 .....

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