2017 (11) TMI 1403

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..... Appellant has filed these appeals against the impugned orders where the refund claims filed by them under Rule 5 of CENVAT Credit Rules, 2004 has been rejected by the authorities below. 2. The brief facts of the case are that the appellant is an output service provider and exporting of the services. For supply of output service, the appellant availed certain services viz., advertisement service; .....

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..... to all other services for the subsequent period, it has been held by the authorities below that these are input services and refund claims were sanctioned. Therefore, Revenue cannot take contrary stand to deny CENVAT credit when they hold that the services in question are input services. 4.1 With regard to health and fitness service, I find that the CENVAT Credit was availed by the appellant dur .....

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..... horities below to deny CENVAT credit on the services in question; therefore, at the time of filing of refund claims under Rule 5 of CENVAT Credit Rules, 2004, CENVAT credit cannot be denied to the appellants. 4.3 In the above terms, I hold that the impugned orders deserve not merit, hence are set aside. 5. In the result, refund claims filed by appellant are allowed by allowing the appeals filed .....

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