TMI Blog2018 (2) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... - appeal allowed - decided in favor of appellant. - E/13757, 13760/2014-SM - A/13621-13622/2017 - Dated:- 27-10-2017 - Dr. D.M. Misra, Member (Judicial) For Appellant: Mr. V. Chaplot (Advocate) For Respondent: Mr. A. Mishra (A.R.) ORDER Per: Dr. D.M. Misra Heard both the sides. 2. These two appeals are filed one by the assessee and another by the Revenue challenging the same order-in-appeal passed by the Commissioner of Central Excise (Appeals) Ahmedabad. Briefly stated facts of the case are that the appellant an 100% EOU filed cash refund of accumulated cenvat credit of ₹ 64,78,444/- for the quarter October 2012 to December 2012 under Rule 5 of the Cenvat Credit Rules, 2004. The Adjudicating Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot fine merit in the contention of the Revenue inasmuch as the disputed services, namely, air travel agency, banking and other financial service, business auxiliary service, clearing and forwarding service, courier services, credit card relating services, management consultation services etc. have been held to be input service by this Tribunal in various judgments including in the case of Reliance Industries Ltd. Vs Commissioner of C. Ex. S.T., LTU, Mumbai - 2016 (45) STR 383 (Tri.-Mumbai). In the result, Revenue s appeal being devoid or merit accordingly, rejected. 5. As far as the assessee s appeal is concerned, challenging the restriction of the cash refund to ₹ 45,91,457/-, I find that the Ld. Commissioner(Appeals) held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the adjudicating authority on the matter of restricting the refund claim up to ₹ 45,91,457/- is concerned. 6. The Ld. Advocate for the appellant submits that theirs is an 100% EOU and the total amount of refund mentioned as ₹ 64,78,444/- which had been claimed on the ground that the said credit could not be utilized for domestic clearances, therefore, restricting the refund to the particular quarter, is unsustainable in law. I do not find force in the contention of the Ld. Advocate for the appellant inasmuch as there is no dispute of the fact that this credit is accumulated in the books of accounts of the appellant on account of export of the goods and they filed refund of cash credit periodically relevant to the particul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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