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Rashi Granites Exports (India) Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-I

2016 (11) TMI 189 - CESTAT BANGALORE

Refund of unutilized credit of service tax - 100% EOU - Rule 5 of CENVAT Credit Rules, 2004 - input services i.e. bank charges, Business Exhibition services, Freight inwards, import clearance, maintenance and repair, telecommunication and security se .....

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nput services’ prescribed in Rule 2(l) of the Cenvat Credit Rules, 2004 - the Courts have given very extended interpretation to the definition of ‘input services’ - refund allowed - appeal allowed - decided in favor of appellant. - E/27969/2013-SM - .....

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e Commissioner on an appeal filed by the Revenue against the Order-in-Original. Briefly the facts of the present case are that appellant is a manufacturer of polished granite slabs, tiles and strips. The unit is a 100% EOU having private bonded wareh .....

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services, Freight inwards, import clearance, maintenance and repair, telecommunication and security services under Rule 5 of the Cenvat Credit Rules 2004. Thereafter a show-cause notice dated 29.04.2011 was issued proposing to deny the refund on the .....

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(Rupees Forty Five Thousand Six Hundred and Forty Nine only). Aggrieved by the said order Revenue filed an appeal before the Commissioner and the Commissioner allowed the appeal of the Revenue and set aside the Order-in-Original. Aggrieved by the sa .....

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ons rendered by higher judicial fora. He further submitted that the disputed services viz. Banking and Business Exhibition Services have nexus with the business of manufacture and export of finished goods and the same falls in the definition of input .....

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