9911796707
TMI Blog2017 (6) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... dvertising 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2007; April 2007 to June 2007; and July 2006 to September 2007. The original authority processed the refund claims and vide the Order-in-Original sanctioned refund on certain credits taken on inputs and on certain input services and rejected refund claims on some of the services viz., CA Service, Courier Service, Internet Telephony Advertising Agency Service, Rent-a-Cab Service, Travel Agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not sustainable in law and the input services on which the Commissioner (A) has allowed the refund of unutilized CENVAT credit is not related to the manufacture and hence, they are ineligible for the refund. He further submitted that the said input service do not fall in the definition of input service as defined in Rule 2(l) of CENVAT Credit Rules, 2004. 5. On the other hand, the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . & ST, LTU, Mum. 2016-TOIL-2392-CESTAT-MUM * HCL Technologies Ltd., Vs. C. Cus., Ex., & ST, NOIDA 2015 (40) STR 1124 (Tri.-Del.) 3 Internet Telephony * CCE Vs Lupin Ltd 2012 (28) STR 291 (Tri) * M/s. Reliance Industries Ltd., Vs. C. Ex. & ST, LTU, Mum. 2016-TOIL-2392-CESTAT-MUM * ALLIANCE GLOBAL SERVICES IT (I) (P) LTD VS. C.C., C.E. & S.T., HYDERABAD-II 2016 (42) S.T.R. 438 (Tri. - Hy ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
