TMI Blog2016 (9) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... e scope of input service - Held that: - in various case laws it was held that the credit is available and consequently refund should be granted of such credit - appeal allowed - decided in favor of appellant. - E/27988/2013-SM - 20717/2016 - Dated:- 2-9-2016 - S. S. Garg (Judicial Member) For the Appellant : B. G. Chidananda Urs, Adv. For the Respondent : Pakshi Rajan, A.R. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and they have filed refund of accumulated CENVAT Credit under Rule 5 of CENVAT Credit Rules 2004 for an amount of ₹ 48,00,007/- for the period from January to July 2011. The adjudicating authority vide order-in-original dated 19.03.2012 allowed the refund claim of ₹ 39,98,822/- and rejected the claim of refund of ₹ 8,01,275/- on various input services. The appellant preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se laws which held that the credit is available and consequently refund should be granted of such credit. SI No Nature of service Case law 1. Air Travel Dr Reddys Laboratories Ltd Vs CCE [2010(19) STR 71(T)] Cadmach Machinery Co. (P) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 177(T) CST Bangalore Vs Tanvant Technologies India Pvt Ltd [2016(43) STR 57 (Kar)] 6. Professional charges CST Mumbai Vs MMS Maritime (India) Pvt Ltd [2016(41) STR 869(T)] 7. Recruitment Training CST Bangalore Vs Tanvant Technologies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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