TMI Blog2017 (8) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... -SM - 21088/2017 - Dated:- 18-7-2017 - Shri S.S Garg, Judicial Member Mr. N. Jagadish, AR For the Appellant Ms. Neetu James, Advocate, For the Respondent ORDER Per: SS GARG The present appeal is filed by the Revenue against the impugned order dated 30.3.2010 passed by the Commissioner (A) wherein the Commissioner (A) has set aside the Order-in-Original by holding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plumbing, Civil Construction, Facility and Catering charges, IT services and Travel Services, etc., said to have been used in the manufacture of final products that were said to have been cleared for export by them during the said period under Rule 5 of CENVAT Credit Rules (CCR), 2004. The Deputy Commissioner of Customs, Bangalore vide Order-in-Original dated 4.8.2009 has sanctioned the refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the claimant has used input services received by them for manufacture of final products cleared under deemed exports and physical exports. The value of the clearances effected as deemed export cannot be treated as export. Aggrieved by the Order-in-Original, assessee filed appeal before the Commissioner (A) and the Commissioner (A) vide the impugned order has set aside the Order-in-Original by ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these services are relatable to business expenses only and can in no way be equated to input services used in relation to the manufacturing of finished goods. 5. On the other hand, the learned counsel for the respondent defended the impugned order and submitted that Inter Unit Transfer (IUT) from one EOU to another EOU is considered as deemed export. The input service credit attributable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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