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TMI Blog2017 (2) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... rg, Judicial Member For the Appellant : Mr. S. Sivakumar Adv For the Respondent : Dr. Ezhilmathi, AR ORDER Per S. S. Garg The appellants have filed these 11 appeals against different impugned order passed by the Commissioner (A) whereby the Commissioner (A) has rejected the refund under Rule 5 of CENVAT Credit Rules (CCR), 2004 in respect of various input services on the ground of lack of nexus. Since in all these 11 appeals, the issues are almost identical, therefore all the 11 appeals are being disposed of by this present common order. Appeal No. OIA No. Period Involved Amount Services Involved E/20881/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of immovable property E/21390/2015 No.176/2015 July Sep. 2012 Rs.3,52,014/- MMR, Professional charges, renting of immovable property, MCS E/21586/2016 No.133-137/2016 Jan.-Mar. 2013 Rs.2,17,155/- Renting of immovable property service E/21587/2016 No.133-137/2016 July Sep. 2014 Rs.16,06,138/- -do- E/21588/2016 No.133-137/2016 Oct.-Dec. 2014 Rs.3,93,237/- -do- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices are not used in or in relation to the manufacture of final product is wrong and illegal and is opposed to the decisions rendered by this Tribunal on the same issue and also by decisions rendered by higher judicial fora. He further submitted that all these services fall in the definition of input service as contained in Rule 2(l) of CCR, 2004. The learned counsel further submitted that the denial of refund in relation to renting of immovable property is also wrong and illegal. The learned Commissioner (A) has denied the refund with respect to Mumbai premises on the ground that the Mumbai premise is not related to the manufacturing activity of the appellant. He further submitted that input services need not be provided in the factory p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by Regulatory affairs. * Compile regulatory changes and to get approval for commercial product changes at their manufacturing facility. * Review and approval of all commercial production, process changes through change control form by Regulatory affairs. * Actively participate in commercial production challenges from regulatory fronts to get approved and maintain throughout the life cycle of commercial products by Regulatory affairs. The above activities are pre-manufacturing activities which are pre-requisite for manufacturing of the drugs in pharmaceutical industry. He also submitted that the appellant had to take from time to time various licensing permissions from the drug authorities located in Mumbai under the Dru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case vide FO No.21134-21136/2013 dt 15.11.2016 Manpower Recruitment or Supply Agency * CCE, Guntur vs. Hindustan Coca Cola Beverages: 2011-IST-302-CESTAT-BANG. * CCE, Bangalore vs. Apotex Research Pvt. Ltd.: Final Order No.26617-26629/2013 Renting of Immovable property service * National Engineering Industries Ltd. vs. CCE-I: 2013 (30) STR 511 * Jaypee Rewa Cement plant vs. CCE: 2009 (7) TMI 488 * Indian Rail and Industries Ltd.: 2006 (8) TMI 7 * CST vs. Eltek SGS Pvt. Ltd.: 2014 (1) TMI 95 Security service * CIT vs. Mahendra Mills: 109 Taxmann 225 (SC) * Manipal Advertising Services vs. CCE: 2010 (25) STT 30 (CESTAT * Durferritasea vs. CCE: 2010 (258) ELT 414 * CCE vs. Ecof ..... X X X X Extracts X X X X X X X X Extracts X X X X
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