TMI Blog2017 (8) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... Input Services by the judgments of this Tribunal referred to against each of the said services - credit allowed - appeal allowed - decided in favor of appellant. - ST/149/2011 - A/11317/2017 - Dated:- 28-6-2017 - Dr D.M. Misra, Member (Judicial) For Applicant(s): Shri Rahul Gajera, Advocate For Respondent(s): Shri A Mishra, Authorised Representative ORDER Per: Dr D.M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed under 2(l) of the Cenvat Credit Rules, show cause notice was issued for denying the refund of accumulated Cenvat Credit of ₹ 2,90,560/- filed under Rule 5 of CCR, 2004. On adjudication, the refund was rejected. Aggrieved by the said order, the appellant filed an appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. The Ld. Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T, Vapi - 2016(46) STR. 646 (Tri. Ahmd) v) Convention Service - Hindustan Petroleum Corpn Ltd Vs CCE, C ST, Vishakhapatnam - 2017(47) STR. 136 (Tri. Hyd.) vi) Event Management Services - Reliance Industries Ltd Vs CCE ST Mumbai - 2016(45) STR. 383 (Tri Mum). 5. It is his contention that therefore, the appellants are eligible to the Cenvat Credit on the Input Service used in providing O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es mentioned above. Therefore, there is no merit in the findings of the Ld. Commissioner (Appeals) that these services do not have nexus with the Output Services exported by the appellant during the relevant period, a ground for denying the cash refund of the accumulated credit under Rule 5 of CCR, 2004. In the result, the impugned order is set aside and the appeal is allowed with consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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