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TMI Blog2017 (6) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the organization and are related to the business activities - the appellants are entitled to claim the refund of the same and the impugned order denying the refund is not sustainable - appeal allowed - decided in favor of appellant. - ST/21458/2016-SM - 20801/2017 - Dated:- 25-1-2017 - SHRI S.S GARG, JUDICIAL MEMBER Mr. Kalyan Kumar, CA BSR CO, For the Appellant Dr. Ezhilmathi, AR, For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 29.9.2016 whereby the Commissioner (A) has rejected the refund of CENVAT credit of service tax on two input services viz., manpower recruitment and supply agency services and rent-a-cab scheme operator services. 2. Br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant will submit a Chartered Accountant s (CA) certificate as provided in Circular No.120/01/2010-ST dated 19.1.2010. Pursuant to the order of the Commissioner (A), appellant submitted Form-R along with CA certificate for the amount sanctioned along with applicable interest amounting to ₹ 49,80,157/-. The Assistant Commissioner sanctioned the refund of ₹ 47,09,075/- and rejected the refund of ₹ 2,71,082/- representing service tax paid on input service under the category of manpower recruitment and supply agency services and rent-a-cab scheme operator services. Aggrieved by this, the appellant has filed the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that these two services viz., manpower recruitment agency and rent-a-cab operator service fall in the definition of input services as contained in Rule 2(l) of CCR. The various decisions of the Tribunal and the High Court has given a very wide interpretation of definition of input service so as to include all the activities relating to business and the appellant has been able to establish that these two services were very much necessary for smooth operation of the organization and are related to the business activities. In view of the various decisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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