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2015 (12) TMI 953 - CESTAT BENGLALORE

2015 (12) TMI 953 - CESTAT BENGLALORE - TMI - Denial of refund claim - Unutilized CENVAT Credit - Various service - Held that:- all the services in dispute are covered by the decisions relied upon by the respondent and I find myself in agreement with it and therefore the appeal filed by the Revenue has no merit. - Decided against Revenue. - Appeal(s) Involved : C/557/2011-SM - Final Order No. 21122 / 2015 - Dated:- 1-5-2015 - SHRI B.S.V.MURTHY, J. For The Appellant : Shri Mohd. Yusuf, Addl. Comm .....

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appealed against sanction of refund. 2. Against the grounds raised by the Learned Joint Commissioner, Customs (Review) the respondent relied on the following case laws: a. Comr. of Customs & Central Excise, Hyderabad IV v. Deloitte Tax Service India (P.) Ltd. [(2013) 39 STT 246 (AP)] In this case, the AP High Court held that, equipment hiring charges, professional consultation service, recruitment service, security service, telephone service, transport service, training service, facility ope .....

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es like telephone, professional charges, courier charges, commission paid, clearance & forwarding charges, transportation charges up to place of removal are input services and refundable. This decision was based on ANZ International v. Commissioner of Customs, Bangalore [2008 (224) E.L.T. 573 (Tri. - Bang.)]. ANZ decision was subsequently upheld by Karnataka HC in [2009 (233) E.L.T. 40 (Kar.)], and SLP was dismissed by Honourable Supreme Court. [2009 (240) E.L.T. A16 (S.C.)]. c. In the follo .....

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