TMI Blog2018 (2) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... The tribunal's order is not vitiated by any error of law - appeal dismissed - decided against Revenue. - Central Excise Appeal No. 279 of 2016 With Notice of Motion No. 2765 of 2016 - - - Dated:- 14-2-2018 - S. C. DHARMADHIKARI SMT. BHARATI H. DANGRE, JJ. Mr. Pradeep S. Jetly with Mr. J. B. Mishra for the appellant. Mr. B. J. Raichandani with Mr. Anshal Jain for the respondent. P.C. :- 1. The Revenue, in this appeal, proposes the following substantial questions of law:- (a) Whether in the facts and circumstances of the case and law applicable thereon, the CESTAT was right in holding that the assessee is entitled for refund of Cenvat Credit i.e. Service Tax paid on taxable input services utilised, under the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il of Cenvat Credit for various services which are used for rendering the goods exportable. The banking services are utilised for raising finance for import as well as export of the goods manufactured by it. That is how the interpretation placed on the notifications by the Revenue was termed as narrow. In not excepting that interpretation, the tribunal placed reliance on a judgment of this court in the case of Oil and Natural Gas Corporation Ltd. vs. Commissioner of Central Excise, Service Tax and Customs, Raigad 2013 (32) STR 31 (Bom.). The other services as well were held to be input services and which have direct co-relation with the export of goods. Thus, the disputed services, namely, banking and financial services and technical in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... output service and not utilised for other purpose. That is how the matter was remanded. 7. We do not think how a factual conspectus, based on which the remand was directed, can be taken as a precedent for the purpose of the present case. Even otherwise, all the judgments and particularly rendered by the Hon'ble Supreme Court have been duly noted and considered by this court. That includes the judgment in the case of Maruti Suzuki Ltd. vs. Commissioner 2009 (240) ELT 641 . Hence, this order is of no assistance to the Revenue. 8. As a result of the above discussion and finding that the tribunal's order is not vitiated by any error of law apparent on the face of the record and perversity, we dismiss this appeal. No substantia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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