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2015 (12) TMI 955 - CESTAT BANGALORE

2015 (12) TMI 955 - CESTAT BANGALORE - TMI - Benefit of refund under Notification No. 05/2006, read with Rule 5 of Cenvat Credit Rules, 2004 - Advertising, Security, Manpower Recruitment and Supply service - Notification is restrictive since the word 'used' isservice used in providing output service - nexus between the input service and output service - Held that:- issues involved in the present appeal have been considered by this Tribunal in the case of Apotex Ltd. & Others - [2015 (3) TMI 346 .....

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5/2006, this notification was retrospectively amended and word "in” has been replaced by "in or in relation to". Therefore, this ground also cannot be sustained - Decided against Revenue. - ST/CROSS/172/2010, ST/569/2010-SM - Dated:- 1-5-2015 - B S V Murthy, Member (T), J. For the Appellant : None For the Respondent : Mr N Jagdish, AR ORDER Per B S V Murthy Revenue is in appeal against the impugned order modifying the Order-in-Original and allowing the benefit of refund under Notification No. 05 .....

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