2016 (11) TMI 189

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd security services under Rule 5 of the Cenvat Credit Rules 2004 - Held that: - the disputed services viz. Banking and Business Exhibition Services have nexus with the business of manufacture and export of finished goods and the same falls in the definition of ‘input services’ prescribed in Rule 2(l) of the Cenvat Credit Rules, 2004 - the Courts have given very extended interpretation to the defi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rvice tax availed in respect of input services i.e. bank charges, Business Exhibition services, Freight inwards, import clearance, maintenance and repair, telecommunication and security services under Rule 5 of the Cenvat Credit Rules 2004. Thereafter a show-cause notice dated 29.04.2011 was issued proposing to deny the refund on the ground that the same was not eligible. Thereafter Assistant Comm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iness Exhibition Services have nexus with the business of manufacture and export of finished goods and the same falls in the definition of input services prescribed in Rule 2(l) of the Cenvat Credit Rules, 2004. He also submitted that the Courts have given very extended interpretation to the definition of input services . In support of his submission, he relied upon the following authorities: .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X