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2017 (6) TMI 197 - AT - Customs100% EOU - Refund of CENVAT credit - input services - deemed exports - CA Service - Courier Service - Internet Telephony service - Advertising Agency Service - Banking and Other Financial Services - Held that - deemed exports are eligible for credit on par with physical exports - all these services fall in the definition of input services as held by various decisions - appeal dismissed - decided against Revenue.
Issues involved:
- Eligibility of refund claim of CENVAT credit on input services for deemed export clearances. Detailed analysis: 1. The Department filed appeals against an order allowing the refund claim of CENVAT credit on input services for deemed export clearances. The original authority sanctioned refunds on certain credits but denied some services, including CA Service, Courier Service, Internet Telephony, Advertising Agency Service, and Banking and Other Financial Services for being ineligible. The Commissioner (A) allowed the refund only on specific services, leading to the Department filing appeals against this decision. 2. The Revenue argued that the input services for which the refund was allowed were not related to manufacturing and, therefore, ineligible for refund as per Rule 2(l) of CENVAT Credit Rules, 2004. Conversely, the assessee contended that previous Tribunal decisions established that these services fell within the inclusive definition of input services. The assessee supported their argument by citing various case laws related to CA Service, Courier Service, Internet Telephony, Advertising Agency Service, and Banking and Other Financial Services. 3. The Tribunal considered the submissions of both parties and reviewed the case laws presented. It was noted that previous decisions had consistently held that the disputed services fell within the definition of input services. Consequently, the Tribunal found no merit in the Revenue's appeals and dismissed them, affirming the Commissioner (A)'s decision to allow the refund claims on CA Service, Courier Service, Internet Telephony, Advertising Agency Service, and Banking and Other Financial Services for deemed export clearances.
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