TMI Blog2017 (8) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on rent, repair and maintenance and furniture hiring in the final orders - refund allowed. Appeals of the appellant except the refund on rates and taxes in respect of two appeals viz., ST/20215 & 21219/2015 are allowed - appeal allowed - decided partly in favor of appellant. - ST/20215-20217/2015-SM, ST/20567-20568/2015-SM & ST/21219/2015-SM - 21001-21005/2017 - Dated:- 29-6-2017 - Shri S.S Garg, Judicial Member Khanna Associates - For the Appellant Mrs. Kavitha Podwal, AR - For the Respondent ORDER Per: SS GARG Appellants have filed these five appeals against the impugned order dated 13.11.2014 and 21.11.2014 whereby the Commissioner (A) has allowed the refund of CENVAT credit on some input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.376/2010 dt.30.7.2010 April 2009 to Sep. 2009 Rs.4,25,052/- Rs.4,19,924/- 5 No.90/2011 dt.23.2.2011 Oct. 2009 to March 2010 Rs.4,68,722/- Rs.4,52,537/- Aggrieved by the order of the Assistant Commissioner, appellant filed appeal before the Commissioner (A) who vide the two impugned orders disposed of 5 appeals whereby the Commissioner (A) has allowed the refund on few input services and rejected the refund on the following input services. (i) Rent (ii) Repairs and Maintenance (iii) Furniture Hiring (iv) Rates and Taxes 3. Heard learned AR and perused the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall in the definition of' input service' under activity relating to business. 6.3 Similarly repair and maintenance of the computer is done by four system admin personnel, who look after all the computers, phones, server room, IPLC, internet connectivity. Since all the service of the company is rendered through internet, these services qualify for 'input service' under the activity relating to business. 6.4 Further with regard to rates and taxes, it is stated in the grounds of appeal that rates and taxes provides business opportunities for rendering of export services and therefore, qualify as input service. In fact, the appellant has not clearly stated in the grounds of appeal as to for which particular service, this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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