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Apotex Pharmachem India Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Bangalore

2016 (11) TMI 578 - CESTAT BANGALORE

Refund of unutilised CENVAT credit - Rule 5 of CENVAT Credit Rules - 100% EOU - Inter Unit Transfer (IUT) clearances - Legal consultancy service - erection, commissioning or installation charges - Held that: - both fall in the definition of input service under Rule 21 of CCR, Rules. - Management, maintenance and repair service - project management consultancy service - Held that: - both fall in the definition of input service but the appellant has to produce sufficient document before the or .....

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quisite documents for the purpose of quantification - The original authority is directed to dispose of the matter within a period of three months after affording an opportunity of hearing to the appellant and giving him an opportunity to produce the documents. - E/23120/2014-SM - Final Order No. 21113 / 2016 - Dated:- 9-11-2016 - Shri S. S. Garg, Judicial Member For the Appellant : Shri. S. Sivakumar Adv For the Respondent : Dr. J.Harish, DR ORDER Per S. S. Garg The present appeal is directed ag .....

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vice, legal consultancy service, management, maintenance and repair service and project management consultancy services and input service attributable to deemed export for the period January 2012 to March 2012. 2. Briefly the facts of the present case are that the appellant is a 100% EOU manufacturing pharmaceutical products and filed a refund claim of ₹ 9,75,687/- under Rule 5 of the CENVAT Credit Rules, 2004 towards accumulated refund of unutilised CENVAT credit towards export and other .....

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to ₹ 4,93,864/- vide Order-in-Original dated 29.3.2013. Aggrieved by the said order, the appellant filed appeal before the first appellate authority and the first appellate authority granted refund for four input services vide order dated 30.6.2014 and rejected the refund for four services viz., erection, commissioning or installation charges; legal consultancy service; management, maintenance and repair service; and project management consultancy service. The first appellate authority al .....

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been rejected on the ground of interpretation of the adjudicating authority that deemed export cannot be considered at par with the physical export and the same has been concurred by the first appellate authority. He further submitted that other four services for which the refund has been rejected is on the ground that the said services are not directly used in the manufacture of final product or for providing output services and there is no nexus between the input service and the final product .....

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at deemed exports are being considered for the purpose of refund under Rule 5 of the CCR Rules but he submitted that in Order-in-Original in para 14 it has been observed by the original authority that the claimant s letter dated 15.3.2013 has furnished details in a statement showing the ultimate export of goods cleared on IUT basis by the claimant from the recipient 100% EOU incorporating details of export invoice, buyer name, product name, quantity and sale value, for the relevant period, raise .....

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