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Essilor Manufacturing India Pvt. Ltd. Versus Commissioner of Central Excise, Service Tax And Customs Bangalore-II

2018 (2) TMI 890 - CESTAT, BANGALORE

Refund claim - denial on the ground that the Repairs and Maintenance Services availed by the appellant have no nexus with the export of goods made by them - Held that: - claim cannot be rejected merely on the ground that the refund claim filed by the .....

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2524 - 22527 / 2017 - Dated:- 23-10-2017 - SHRI ASHOK JINDAL, JUDICIAL MEMBER Shri B.G. Chidananda Urs, Advocate, For the Appellant Smt Kavitha Poduwal, AR, For the Respondent Per: ASHOK JINDAL The appellant is in appeal against the impugned order re .....

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ct that it is an admitted fact that at the time of availment of cenvat credit it was not disputed that the services of Repairs and Maintenance availed by the appellant is not an Input Service as per Rule 2(l) of the Cenvat Credit Rules, 2004. The onl .....

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ribunal in the case of Commissioner of Service Tax V. Technip India Ltd. - 2017-TIOL-3708-CESTAT-MUM wherein this Tribunal held as under: 8. Having considered the rival contentions I find that so far the first issue is concerned, as to whether or not .....

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ach of the service is required by the respondent assessee in providing its output service. The disallowance of input credit in part is also bad and without jurisdiction in absence of notice under Rule 14 of CCR, 2004. As regards the next issue with r .....

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