2015 (12) TMI 1910

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has filed this appeal aggrieved by the impugned Order-in-Appeal wherein the Commissioner (Appeals) has held that the respondents are eligible for CENVAT credit of service tax paid by the Banking and other Financial Service provider, by holding that the same is covered by the definition of input service as the appellants are utilising the said service in connection with their export activities of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ess, such as accounting, auditing, financing, ..... He, therefore, contends that services of Banking and other Financial services are clearly included in the said definition of input service. He also relied upon the decisions of Tribunal, in the case of CCE v. Vishal Malleables Ltd. 2013 (287) ELT 234 (Tri. - Ahd.) and CCE, ST & C v. J.K. Fabrics (Bangalore) (P.) Ltd. [Final Order No. 20573/2015, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -ordinate Bench of the Tribunal in the case of Jeans Knit Pvt. Ltd. (supra) (wherein I was one of the Member), had considered this issue in detail for the purpose of refund of such amount on the goods which are exported. In my view, the ratio laid down by the decision in the case of Jeans Knit Pvt. Ltd., is the ratio followed by the first appellate authority in coming to conclusion that if the goo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X