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TMI Blog2019 (1) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... intendent (AR) For the Respondent ORDER Per: S.S GARG Appellants have filed these eight appeals directed against the impugned order dated 17.8.2017 passed by the Commissioner (A) disposing of nine appeals. Since the issue involved in all the appeals is identical, therefore, all the appeals are being taken up together for disposal. 2. Briefly the facts of the present case are that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the appellant to other EOU (deemed export) is to be examined afresh in the light of precedent decisions as noted in the Order-in-Appeal. b) All the other activities in respect of which CENVAT credit had been taken, the appellants were entitled to avail credit only in respect of courier services. Aggrieved by the said order, the appellants have filed these appeals insofar as the rejection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there exists an even direct or indirect activity in or in relation to the manufacture of final product between the input service and the manufacture, credit is liable to be allowed. He further submitted that as far as Gardening/Landscaping services are concerned, they have been held to be input service by the following decisions: * Cargill India Pvt. Ltd. vs. CCE: 2015 (38) STR 587 (Tri.-Bang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Larger Bench in the case of Wipro Ltd. vs. CCE has held that after the amendment, Outdoor Catering services has been specifically excluded from the definition of input service w.e.f. 1.4.2011. 4.4 With regard to Tea/Coffee Machine Maintenance Service is concerned, the learned counsel did not press for the refund of this amount on the input service. 5. On the other hand, the learned AR re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tea/Coffee Machine Maintenance is concerned, the appellant did not press for this and therefore, I reject the same. 7. In view of my findings above, all the appeals are allowed to the extent discussed above and all the appeals are remanded back to the original authority for quantification and sanctioning of refund. Accordingly, all the appeals are allowed by way of remand. (Operative portion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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