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TMI Blog2017 (6) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... absence of these input services it is very difficult for the appellant to affect the export of goods - appeal allowed - decided in favor of appellant. - E/25380/2013-SM, E/25381/2013-SM, E/25382/2013-SM, E/25383/2013-SM, E/25766/2013-SM, E/25767/2013-SM - Final Order Nos. 20088 - 20093 / 2017 - Dated:- 16-1-2017 - Shri S. S. Garg, Judicial Member Shri Vinayaka Hegde, CA Vishnu Daya Co. For the Appellant Shri Mohammed Yusuf, AR For the Respondent ORDER Per S. S. Garg Appellants have filed six appeals arising out of two impugned orders dated 26.10.2012 and 14.12.2012 whereby the Commissioner (Appeals) has rejected the refund of cenvat credit in respect of two input services viz. Banking and Other Financial Charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve filed six refund claims under Rule 5 of the Cenvat Credit Rules. The adjudicating authority after following the due process rejected the refund on the ground that all the input services are not used in or in relation to the manufacture of goods. Aggrieved by the said order, appellant filed appeals before the First Appellate Authority and the First Appellate Authority has partially allowed the refund claim and partially rejected the refund claim on certain input services. The First Appellate Authority has rejected the refund claim by holding that services of Banking and Other Financial Charges and Cargo Handling charges in respect of export of goods are not eligible for refund. Aggrieved by the said order, the appellant has filed the six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces like making payment towards the raw materials import, collection of export invoices and for other working capital arrangements and therefore these are very essential activities relating to manufacture as without making payment to vendors or without collecting the sales consideration a manufacturer cannot function. In support of this submission, he relied upon the following authorities: a) CCE, Surat-II Vs. Vishal Malleables Ltd. 2013 (287) E.L.T. 234 (Tri.-Ahmd.) b) Jeans Knit P. Ltd. Vs. CC, Bangalore 2011 (21) S.T.R. 460 (Tri.-Bang.) c) Semco Electric Pvt. Ltd. Vs. CCE, Pune-I 2012 (276) E.L.T. 94 (Tri.-Mumbai) 4.1. He further submitted that in all these case laws it has been clearly held that the Bank Commission ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Handling Services received at port during the export of goods is eligible as cenvat credit and further, eligible for refund under Rule 5 of the Cenvat Credit Rules. 5. On the other hand the learned AR reiterated the impugned order. 6. After considering the submissions of both the parties and perusal of the various judgments cited at bar, I am of the considered opinion that both the input services viz. Banking and Other Financial Charges and also Cargo Handling Services fall in the definition of input service as held in the case of CCE, Nagpur Vs. Ultratech Cement Limited 2010 (260) E.L.T. 369 (Bom.) wherein the input service definition has given very wide interpretation to include any service in relation to business. Further I also f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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