9911796707
TMI Blog2017 (7) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... s and some of the services are not covered by the definition of 'input service'. The details of the seven appeals are given below: S. No. Appeal No. Period Refund claimed Refund Allowed 1 ST/23859/2014 April 2011 to March 2012 24,31,733/- 23/66,936/- 2 ST/23860/2014 April 2012 to March 2013 60,09,811/- 57,83,900/- 3 ST/21475/2016 July 2011 to September 2011 62,90,632/- 58,39,068/- 4 ST/21476/2016 July 2012 to September 2012 40,79,988/- 38,90,246/- 5 ST/21477/2016 January 2012 to March 2012 53,14,784/- 50,36,081/- 6 ST/21478/2016 October 2011 to December 2011 52,90/119/- 51,16,127/- 7 ST/21479/2016 January 2013 to March 2013 51,63,809/- 42 14,863/- Since in all the appeals the inputs services are comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He further submitted that the definition of 'input service' as contained in Rule 2(l) of Cenvat Credit Rules has a very wide import and the inclusive part of the definition reads as "and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office related to such factory or premises...". He further submitted that all these input services are directly and indirectly related with the output service exported. He further submitted that all these input services have been held to be 'input services' by various decisions of the Tribunal and the High Court. In support of his submission, he relied upon the following decisions: a) Cocal Cola India Pvt. Ltd. Vs. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Custom House Agent Service, Supply of Tangible Goods Service, Event Management Service fall in the definition of 'input service' as provided under Rule 2(l) of the Cenvat Credit Rules. However, with regard to Outdoor Catering and Rent-a-Cab Service both these services are related to the period after the amendment of 'input service' definition w.e.f. 01.04.2011 and the learned consultant has also agreed not to press the refund of these two input services. Except these two services Outdoor Catering and Rent-a-Cab and all other services involved in all these appeals are covered in the definition of 'input service' and the appellants are entitled to the refund of the same as per Rule 5 of the Cenvat Credit Rules. Therefore, all the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
