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TMI Blog2017 (6) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... f input service is very wide and not only covers services used directly or indirectly used in or in relation to the manufacture of final products but also includes other services which have direct nexus with the manufacture of final products. The appeals of the appellant subject to verification by the original authority - appeal allowed by way of remand. - E/27243 to 27246/2013-SM - Final Order No. 20142-20145 / 2017 - Dated:- 27-1-2017 - Shri S. S. Garg, Judicial Member Shri Sahilendra.S, CA For the appellant Dr. Ezhilmathi, AR For the respondent ORDER Per S. S. Garg The present four appeals have been filed by the appellant against the common impugned order dated 18.4.2013 passed by the Commissioner (A) whereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act for EOU unit and under Finance Act primarily for the STP unit. The goods manufactured and engineering design services rendered are exported outside India. In the course of manufacture of aircraft parts and rendering engineering design services, appellant consumed various input services and they are unable to utilize the credit of input services availed under the CENVAT Credit Rules, therefore they have preferred refund claims for different periods as shown in the table with the Customs Department for the manufacturing division and with the service tax authorities for engineering designs services. After following the due process, the Assistant Commissioner vide different Orders-in-Original rejected the refund claims primarily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 3.1 He further submitted that during the relevant period, the definition of input service has been given wide interpretation by various courts. In the case of CCE vs. Ultratech Cements reported in 2010-TIOL-745-CESTAT-MUM, the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial or Industrial Construction Services Suzuki Motorcycle (I) Pvt. Ltd. vs. CCE, Delhi-III: 2011 (267) ELT 216 (Tri.-Del.) stay granted CCE, Delhi vs. Madhusudan Auto Ltd.: 2015 (40) STR 732 (Tri.-Del.) 4. On the other hand, the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the judgments cited at bar, I am of the considered opinion that the issues are squarely covered in favour of the appellant by various decisions cited supra. Therefore, I set aside the impugned and allow the appeals of the appellant subject to verification by the original authority. ( Operative portion of the Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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