TMI Blog2017 (7) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... es and therefore the appellant is entitled to refund of CENVAT credit under Rule 5 of the CCR 2004 - reliance placed in the case of M/s. Coca Cola India Pvt. Ltd. Versus The Commissioner of Central Excise, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT], CST, DELHI Versus CONVERGYS INDIA PVT. LTD. [2009 (5) TMI 50 - CESTAT, NEW DELHI] and Circular No 120/01/2010-ST dated 19.1.2010 F.No 354/268/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er directly or indirectly for the manufacture of final products or activities relating to business. For the quarter January to March 2010 appellant had filed a refund claim of ₹ 14,28,764/- representing unutilized CENVAT credit filed under Rule 5 of the CENVAT Credit Rules 2004. Out of the refund claim of ₹ 14,04,701/- refund of ₹ 9,31,287/- was rejected by the Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CENVAT Credit Rules 2004 before its amendment with effect from 1.04.2011. The learned counsel further submitted that the bills submitted with regard to each service clearly show that the same is directly or indirectly is in relation to manufacture of the goods and has a nexus with the business of the appellant. The learned counsel in support of his arguments relied upon the following judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pharmalab Process Equipments Pvt Ltd VS CCH Ahmd [2009(242)ELT 467 (Tri-Ahmd) xii. CST Delhi Vs Convergys India Pvt Ltd [2009(16)STR 198 (Tri-Del)] [2010(20)STR 166 (P H)] He also submitted that in the appellant s own case, learned Commissioner (Appeals) in order-in-appeal No. 204/2010 dated 09.12.2010 had dismissed the appeal filed by Assistant Commissioner Bangalore against order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness cover all activities that are related to the functioning of business and the expression relating to further widens the scope of the expression activities relating to business . In the absence of any qualifying words like main activities or essential activities all and any activity relating to business would fall within this ambit. 4. After going through various judgments cited supra, I a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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