2015 (12) TMI 216

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..... , for the Respondent. ORDER Appellant claimed refund of Rs. 2,95,820/- for the period from January 2006 to March 2006 under Rule 5 of CENVAT Credit Rules, 2004 on the ground that they could not utilize the CENVAT credit for the purpose of adjustment towards payment of Service Tax/duty. Refund claim has been rejected on various grounds and the grounds and conclusions are discussed below :- 2.&em .....

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..... ces (6)     Management maintenance or repair services (7)     Manpower recruitment and supply agency services (8)     Rent-a-cab service (9)     Technical testing and analysis services (10)  Telecommunication services After examining each service and the usage thereof and considered in the light of precedent .....

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