2017 (5) TMI 54

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..... nology Software Services (ITSS). 3. In the course of providing the ITSS, the appellants avail various input services from the service providers within India. Since the appellants export their services, they are not in a position to utilize the CENVAT credit towards payment of service tax. Therefore, the appellants have been claiming the refund of such accumulated CENVAT credit periodically, in terms of Rule 5 of CENVAT Credit Rules, 2004 read with the relevant Notifications. 4. The refund sanctioning authority granted refund of accumulated CENVAT credit of a major portion of the refunds so claimed. However, in respect of certain input services, the refund claims were rejected on the ground that the said input services are ineligible for t .....

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..... 9,245/- Total Rs.3,66,105/-   Sl. No. Input services in respect of which refund denied Amount of refund denied (Rs.) Total amount of refund denied OIO No.225/2013 (Tech-I)-Refund dt. 21.10.2013 (Rs.) OIO No.258/2013 (R) S.T. G-V dt. 31.10.2013 OIO No.323/2013 (Tech-I)- Refund dt. 27.12.2013 1. Management or business consultant service 1,27,934 75,973 3,832 207,739 2. Courier service 6,480 5,006 4,968 16,454 3. Clearing & Forwarding agent service 6,679 7,001 10,627 24,307 4. Subscription/renewal of membership service 4,017 7,004 0 11,021 5. Insurance auxiliary service 1,828 0 0 1,828 6. Telephone service 0 9,265 0 9,265 7. Consulting Engineer 0 5,673 0 5,673 8. General Insurance 0 .....

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..... al Insurance Services were availed for insuring capital assets of the company. Business Support Services were received for the purpose of guidance in business compliance with legal requirements under various statues. 9. The Ld. AR, Sh. Nagraj Naik, reiterated the findings in the impugned order. 10. I have heard the submissions made before me. The Ld. Counsel for appellant has explained how the various services are used by the company. The period involved in all these appeals is from April 2012 to December 2012. After 2012 Rule 5 of CENVAT Credit Rules, 2004 has undergone amendment by which the word 'used' for export of goods, 'used' as intermediate product; 'used' for providing output services has been deleted. Therefore, the authorities .....

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