TMI Blog2016 (6) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... act / Management, Maintenance and Repair Services, Cleaning Services, Club or Association Services, Banking and Other Financial Services, Outdoor Catering Services, Advertisement Services, General Insurance Services and Supply of Tangible Goods Services.- Rule 5 of CENVAT Credit Rules 2004 read with Notification No.5/2006-CE(NT) dated 14/03/2006 - Held that:- in the appellant’s own case for differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices. 2. The appellants are engaged in providing taxable services under the category Information Technology Software Services which are exported. The appellant is an EOU registered under STPI scheme. They filed a refund claim for the period April 2009 to June 2009 for an amount of ₹ 39,81,404/- with respect to service tax paid on various input services used for export of services un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard the submissions made by either side. At the outset, it has to be stated that the period involved is prior to 01/04/2011, when the definition of input services had a wider ambit as it included the words activities relating to business . The various services of which the refund was disallowed are Renting of Immovable Property Services, Management Business Consultant Services, Manpower Recrui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 04/02/2016 has allowed refund in respect of the above services. Further the issue is settled in the cases of Coca Cola India (P) Ltd. Vs. CCE, Pune [2009(242) ELT 168 (Bom.)] and CCE Vs. HCL Technologies [(2014) 52 Taxmann.com 393 (All.)]. Following the ratio laid in the above judgments, I hold that appellant is eligible for refund of the above services. 7. In the result, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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