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2017 (1) TMI 1228 - CESTAT BANGALORE

2017 (1) TMI 1228 - CESTAT, BANGALORE - TMI - 100% EOU - Refund claim of cenvat credit - input services - Car Hire Charges - Foreign Travelling - Freight Outward - Fuel Interstate - Rent Charges - rejection on the ground that nexus between input services and manufactured goods was not provided and the appellant failed to produce the document in support of his claim - Held that: - I find that as far as Car Hire Charges, Foreign Travel and Freight Outward and Rental Charges and Transportation Char .....

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e appellant - appeal allowed by way of remand. - E/28398/2013-SM - 20018/2017 - Dated:- 2-1-2017 - Shri S.S Garg, Judicial Member Shri Rajesh Kumar, CA, For the Appellant Shri Pakshi Rajan, AR, For the Respondent Per: S.S GARG The present appeal is directed against the impugned order passed by the Commissioner (Appeals) dated 30.08.2013 wherein he partially allowed the appeal of the appellant and held that the appellants are eligible for refund of unutilized cenvat credit in respect of service t .....

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n input services and inputs amounting to ₹ 11,35,590/- (Rupees Eleven Lakhs Thirty Five Thousand Five Hundred and Ninety only). Appellant was sanctioned the refund claim to the extent of ₹ 2,67,132/- (Rupees Two Lakhs Sixty Seven Thousand One Hundred and Thirty Two only) and the balance amount of ₹ 8,68,528/- (Rupees Eight Lakhs Sixty Eight Thousand Five Hundred and Twenty Eight only) was rejected on the ground that nexus between input services and manufactured goods was not pr .....

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bmitted that the definition of input service as contained in Rule 2(l) of Cenvat Credit Rules 2004 is very wide and includes any service in or in relation to business of manufacture. Now let me discuss each service on which refund has been denied. Firstly, Car Hire Charges. These services are used to pick and drop vendors and customers which are purely official and such services are very much essential for the business and therefore this service fall in the definition of input service and the ap .....

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