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TMI Blog2017 (1) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... nward freight is specifically covered in the amended definition of ‘input service’ as contained in Rule 2(l) of the Cenvat Credit Rules - reliance placed in the case of CCE, Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - credit allowed - appeal allowed - decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ndirectly for the manufacture of final products or activities relating to the business. For the quarter April to June 2011, the appellant filed a refund claim of ₹ 5,79,014/- (Rupees Five Lakhs Seventy Nine Thousand and Fourteen only) representing unutilized cenvat credit as per Rule 5 of the Cenvat Credit Rules, 2004 read with Notification 5/2006 dated 14.03.2006. The entire refund was sanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service' in Rule 2(l) of the Cenvat Credit Rules 2004 as the same relates to inward freight but the Commissioner (Appeals) has wrongly considered the same as outward freight examining the transport bills. He further submitted that in the subsequent adjudication, service tax paid on clearing charges has been allowed as refund. He also submitted that the Commissioner (Appeals) in the appellant's ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T.R. 444 (Kar.-HC) (vii) ANZ International Vs. Commissioner of Customs, Bangalore [2008 (224) E.L.T. 573 (Tri.-Bang.)] ANZ decision was subsequently upheld by Karnataka High Court in [2009 (233) E.L.T. 40 (Kar.)] and SLP was dismissed by Hon'ble Supreme Court [2009 (240) E.L.T. A16 (S.C)] 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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