TMI Blog2017 (12) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... nd refund is allowed - appeal dismissed - decided against Revenue. - E/CROSS/20401/2015 in E/23644/2014-SM - 22701/2017 - Dated:- 6-11-2017 - Shri SS Garg, Judicial Member Shri Naveen Kushalapp, Jt. Commissioner(AR) - For the Appellant Ms. Neethu James, Advocate - For the Respondent ORDER Per: SS GARG The Department has filed this appeal against the impugned order dt. 28/08/2014 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has allowed the refund in respect of consulting engineer service, courier service and legal consultancy service and denied the refund in respect of cleaning service and insurance auxiliary service and has also held that the Order-in-original has travelled beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the impugned services had no nexus with the manufacture of final product. Aggrieved by the Order-in-Original, the respondent filed appeal before the Commissioner(Appeals) who partially allowed the appeal and hence the present appeal. In the Department appeal, the assessee has also filed cross-objection against the rejection of refund in respect of cleaning service and insurance auxiliary service. 3. Heard both the parties and perused the records. 4. Learned AR for the Revenue submitted that the impugned order allowed the refund in respect of supplies to EOU as deemed exports is not sustainable in law. He further submitted that the deemed exports are different from physical exports and cannot be equated with. 5.1. On the other ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urance services which have been categorically held as input services by the following decisions:- i. CCE Vs. Stanzen Toyotetsu India (P) Ltd. [2011(23) STR 444 (Kar.)] ii. CCE Vs. Nash Industries [2016(45) STR 233 (Tri. Bang.)] iii. Arm Embedded Technologies Pvt. Ltd. Vs. CCE [2016(45) STR 133 (Tri. Bang.)] 6. After considering the submissions of both the parties and perusal of material on record, I find that the supplies to EOU during the relevant time was considered as deemed exports which is equal to physical exports and the assessee is entitled to CENVAT credit under Rule 5 and also eligible for refund. This issue has been covered by various decisions relied upon by the assessee cited supra. Similarly I also find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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