2017 (8) TMI 895

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..... h have been cleared for export - Held that: - all the impugned services fall in the definition of 'input service' as provided in Rule 2(l) of CENVAT Credit Rules (CCR), 2004 as laid down in assessee's own case Apotex Pharmachem India Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Bangalore [2016 (11) TMI 578 - CESTAT BANGALORE] - refund allowed - appeal dismissed - decide .....

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..... rs of PBW license under Section 58 and in Bond Manufacture Sanction Order under Section 65 of the Customs Act, 1962. They are engaged in the manufacture and export of pharmaceutical products. The appellants are registered under the Service Tax. The respondent filed a refund claim seeking refund of unutilized CENVAT credit of ₹ 19,81,662/-, ₹ 26,03,694/- And ₹ 29,55,373/- and bein .....

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..... 3. Heard both the parties and perused the record. 4. Learned counsel for the Revenue submitted that the impugned order is not sustainable in law because the impugned services on which refund has been allowed do not fall in the definition of 'input service' as they are not used in connection with the manufacturing of the final product. 5. On the other hand, the learned counsel for .....

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