2017 (3) TMI 619

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Shri. Nagraj Naik, Deputy commissioner (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.,] The above appeals are filed against the order passed by Commissioner (Appeals) who partially rejected the refund claim. 2. On behalf of the appellant, the Ld. Consultant submitted that the appellants are 100% EOU and filed a refund claim of unutilized CENVAT credit of service tax paid on input s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gency services 59,795 Manpower recruitment and supply agency services 126,947 Telecommunication services 50,544 6,540 Telecommunication service 151 ,362 Telecommunication services 160,378 Chartered Accountant Service 43,894 1,030 Chartered Accountant service 17,734 Chartered Accountant Service 14,832 Security Agency Services 15,318 41,319 Management or business consultant serv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 00 17,080 Technical Inspection and Certification services 6,798 Customs House Agents Services 11,000 Business Support services 567 - Customs House Agents service 3,729 Business Auxiliary service 14,461 Cleaning services 6,384 11,792 Erection Commissioning or Installation services 536 Banking or other Financial services 27,013 Technical Testing and Analysis services - 18,025 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... were analyzed and discussed by the Tribunal in the appellant's own case vide CESTAT Final Order No. A/30378/2016, A/30035/2017 dated 04.01.2017 and A/30039/2017 dated 17.01.2017. 4. Against this, the Ld. AR, Shri. Nagraj Naik reiterated the findings in the impugned order. He submitted that the Works Contract Services fall in the exclusion part of definition of input services and they are not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d services would not fall within the exclusion portion of the definition of input services. 6. From the foregoing discussions, and following the judgments of the Tribunal in the above stated Final Orders, I hold that the rejection of refund claim is unjustified. The impugned order rejecting the refund claim is set aside. The appeals are allowed with consequential reliefs, if any. (Order dictated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X