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2017 (6) TMI 799 - CESTAT BANGALORE

2017 (6) TMI 799 - CESTAT BANGALORE - TMI - Refund claim of CENVAT credit - banking and financial services - cleaning activity - consulting engineering - outdoor catering - air travel agents - printer rental charges - reinforcement sprips lab charges - projector hire charges - business auxiliary service - management consultancy service - denial on the ground of nexus - Held that: - the various decisions rendered by the higher judicial fora where all the services have been specifically held to be .....

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f remand. - E/27243 to 27246/2013-SM - Final Order No. 20142-20145 / 2017 - Dated:- 27-1-2017 - Shri S. S. Garg, Judicial Member Shri Sahilendra.S, CA For the appellant Dr. Ezhilmathi, AR For the respondent ORDER Per S. S. Garg The present four appeals have been filed by the appellant against the common impugned order dated 18.4.2013 passed by the Commissioner (A) whereby the Commissioner (A) has partly allowed the appeals of the appellant and allowed the refund in respect of few input services .....

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27244/2013 Apr. Jun. 09 Rs.4,27,665/- E/27245/2013 Jul. Sep. 09 Rs.3,89,398/- E/27246/2013 Jn. Mar. 09 Rs.52,47,873/- 2. Briefly the facts of the case are that the appellant is primarily engaged in the manufacture of aircraft components and rendering engineering design services using information technology software. The manufacturing portions are carried out from 100% EOU and the engineering design services are rendered from a unit registered under the Software Technology Park of India. Accordin .....

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ims for different periods as shown in the table with the Customs Department for the manufacturing division and with the service tax authorities for engineering designs services. After following the due process, the Assistant Commissioner vide different Orders-in-Original rejected the refund claims primarily on the ground that the services on which refund is claimed are related to business expenses and are not used in the manufacture of export of goods. Aggrieved by the said orders, the appellant .....

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on few input services on lack of nexus is not sustainable in law and is against the correct interpretation of input service definition as contained in Rule 2(l) of CCR, 2004 and also against the various decisions rendered by the higher judicial fora where all the services have been specifically held to be input services. The definition of input service as contained in Rule 2(l) is reproduced herein below. (l) "input service" means any service,- (i) used by a provider of taxable servic .....

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urement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 3.1 He further submitted that during the relevant period, the definition of input service has been given wide interpretation by various courts. In the case of CCE vs. Ultratech Cemen .....

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