TMI Blog2017 (1) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... Cola India Pvt. Ltd. vs. CCE, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT], where the issue is covered in favor of the appellant and all the input services on which the CENVAT credit has been denied relates to the business of the appellant and therefore, I allow the appeal - refund allowed - appeal allowed - decided in favor of appellant. - E/28171/2013-SM - Final Order No. 21147/2016 - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a 100% EOU engaged in the manufacture and export of high-end readymade garments and had availed CENVAT credit in respect of certain input services during the period from January 2011 to March 2011. Appellant filed refund of ₹ 3,56,834/- under Rule 5 of CCR, 2004 in respect of the unutilised CENVAT credit availed on input services. Out of total refund amount, the original authority sancti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal to dispose of the cases on merit. 4. Learned counsel for the appellant in his written submissions has submitted that the period involved in the present appeal pertains to January 2011 to March 2011 and all the services in which the CENVAT credit has been denied fall in the definition of input service because the definition of input service included not only the services used by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d AR reiterated the findings in the impugned order. 6. After considering the submissions of both the parties, I am of the considered opinion that in all the aforesaid judgments cited by the appellant, the issue is covered in favour of the appellant and all the input services on which the CENVAT credit has been denied relates to the business of the appellant and therefore, I allow the appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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