2017 (8) TMI 792

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..... d. Refund - input services - rent - repair and maintenance services - Held that: - this Tribunal in the appellant's own case, has allowed the refund of CENVAT credit on rent, repair and maintenance and furniture hiring in the final orders - refund allowed. Appeals of the appellant except the refund on rates and taxes in respect of two appeals viz., ST/20215 & 21219/2015 are allowed - appeal allowed - decided partly in favor of appellant.
Shri S.S Garg, Judicial Member Khanna & Associates - For the Appellant Mrs. Kavitha Podwal, AR - For the Respondent ORDER Per: SS GARG Appellants have filed these five appeals against the impugned order dated 13.11.2014 and 21.11.2014 whereby the Commissioner (A) has allowed the refund of CENVAT cre .....

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..... s disposed of 5 appeals whereby the Commissioner (A) has allowed the refund on few input services and rejected the refund on the following input services. (i) Rent (ii) Repairs and Maintenance (iii) Furniture Hiring (iv) Rates and Taxes 3. Heard learned AR and perused the records. 4. None has appeared on behalf of the appellant inspite of notice for final hearing today. 5. On the other hand, the learned AR appeared for the Revenue. 6. On the basis of records, I proceed to decide the appeal in the absence of the appellant. The appellant has submitted in the grounds of appeal that the impugned orders are not sustainable in law as the learned Commissioner (A) has misconstrued the definition of 'input service' as contained in Rule 2 .....

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..... is stated in the grounds of appeal that rates and taxes provides business opportunities for rendering of export services and therefore, qualify as input service. In fact, the appellant has not clearly stated in the grounds of appeal as to for which particular service, this rates and taxes have been paid and therefore, in absence of proper clarification with regard to these rates and taxes, I do not allow the refund on rates and taxes by holding that the same is not an input service. 7. Further, I find that this Tribunal in the appellant's own case, as reported in 2013 (29) STR 385 (Tri. -Bang.); 2013 (293) ELT 398 (Tri. -Bang.); 2015 (38) STR 853 (Tri. -Bang.) and 2015 (40) STR 312 (Tri.Bang.), has allowed the refund of CENVAT credit .....

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