TMI Blog2016 (9) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... services - Held that: - with regard to input service relating to works contract, business auxiliary service, architect service and public relation management service, appellants are entitled to refund under Rule 5 - with regard to other three services, namely, club or association services, testing service, packaging activity services, appellants claim is dismissed being not pressed for as the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax under the categories of information technology software service, management consultant service, maintenance and repair service, consulting engineer service, business auxiliary service, commercial training and coaching services, design services, intellectual property service, architect services, public relation services and erection commissioning and installation service. Appellant filed a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he records. 4. In all the three appeals, the input services on which refund has been denied are works contract service, business auxiliary service, public relation management service and other services. Learned counsel for the appellant submitted that there are seven input services which are involved in all the three appeals pertaining to different periods and with regard to all the seven servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tached subsequent orders passed by the department in favour of the appellant allowing with refund with regard to the four services holding that they fall in the definition of input services and are used in or in relation to business of the appellant. Further, in support of his submission he relied upon the following decisions: 1) CCE Nagpur Vs Ultratech Cement Ltd [2010(20)STR 577 (Bom)] 2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness auxiliary service, architect service and public relation management service, appellants are entitled to refund under Rule 5 and with regard to other three services, appellants claim is dismissed being not pressed for as the amount are too meager. Therefore, all the appeals are partly allowed to the extent stated above. (Order pronounced in open court) - - TaxTMI - TMITax - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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