TMI Blog2017 (6) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... as credit are not utilized in or in relation to the manufacture of goods exported - Rule 5 of CCR, 2004 - Held that: - in the appellants own case Jeans Knit (P.) Ltd. Versus Commissioner of Customs, Bangalore [2010 (11) TMI 123 - CESTAT, BANGALORE], these services have been held to be input services and refund has been allowed - refund allowed - appeal dismissed - decided against Revenue. - C/192 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are engaged in the manufacture and export of readymade garments classifiable under 6201 of Central Excise Tariff Act and are chargeable to duty as per Notification No.29/2004 dated 9.7.2004. The claimant had filed seven applications for refund of CENVAT credit under Rule 5 of CENVAT Credit Rules, 2004 on various services utilized for the purpose of manufacture and export of their finished goods. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned AR for the appellant submitted that the impugned orders are not sustainable in law because all these services on which both the authorities below have allowed the refund by holding that the same is input service is wrong and not sustainable in law. He further submitted that the said services do not qualify as input service used in or in relation to the manufacture of final products in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges, insurance charges are incurred by an assessee are in or in relation to the manufacturing of the final products i.e., business of assessee. The counsel further relied upon the following decisions in support of his submission that all these services on which both the authorities below have allowed the refund fall in the definition of input service. CCE, Bangalore-II Vs. J.K.Fabrics (B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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