2016 (6) TMI 1222

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..... uted services herein fall in the definition of input services and therefore the appellant is entitled to refund of CENVAT credit under Rule 5 of the CCR 2004 - refund allowed - appeal allowed - decided in favor of appellant.
S. S. Garg (Judicial Member) For the Appellant : M. S. Nagaraja, Adv For the Respondent : N. Jagadish, A.R. ORDER S. S. Garg (Judicial Member) The present appeal is di .....

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..... ,701/- refund of ₹ 9,31,287/- was rejected by the Assistant Commissioner vide order-in-original dated 26.07.2011 against which the appellant filed appeal before Commissioner (Appeals) who rejected the refund of ₹ 2,59,886/- vide order dated 20.11.2012. Against the rejection of this refund, the appellant has filed the present appeal. 3. I have heard both sides. The learned counsel for .....

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..... d counsel in support of his arguments relied upon the following judgments and circulars: i. Vishal Natural Food Products Bangalore Final Order No. 382/2011 dated 10/06/2011 of (Tri-Bangalore) ii. ANZ International Vs CC Bangalore [2008 (224) ELT 573 (Tri-Bang) iii. Circular Letter DOF No. 334/1/2010-TRU, dated 26.2.2010 iv. Vishal Natural Food Products Vs CC Bangalore [2011 (266) ELT 369 ( .....

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..... by Assistant Commissioner Bangalore against order-in-original No 209/R/ST/DC/2009 dated 12.08.2009. Further in the appellants own case, this Tribunal vide order No. 21122/2015 allowed the refund of CENVAT credit in relation to certain input services namely calibration charges, consultation charges, clearing charges, courier charges, internal audit fee, IT consultancy, labour charges, office mainte .....

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..... oing through various judgments cited supra, I am of the considered view that the disputed services herein fall in the definition of input services and therefore the appellant is entitled to refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules 2004 and accordingly, I allow the appeal of the appellant with consequential relief if any. (Order pronounced in open court on)
Case laws, De .....

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