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TMI Blog2017 (11) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... e services - Held that: - all the services have been held to be input services by various decisions of the Tribunal and the High Courts - reliance placed in the case of M/s. Coca Cola India Pvt. Ltd. Versus The Commissioner of Central Excise, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT], Commissioner of Service Tax Vs. Jubilant Biosys Ltd. [2014 (7) TMI 1196 - CESTAT BANGALORE] - refund allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 65(19) of the Finance Act, 1994 providing levy of service tax and are liable to pay service tax under the provisions of Section 66 of the Act read with Section 65(105)(zzb) of the Act. Respondent filed a refund claim for ₹ 37,47,091/- being unutilized CENVAT credit for the period 07/2006 to 3/2007 and later withdrew the claim pertaining to the period 11/2006 to 03/2007 and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. 3. Heard both the parties and perused the records. 4. The learned AR for the Revenue submitted that the impugned order allowing refund on these four services is not sustainable in law as the same has been passed without considering the provisions of CENVAT credit and is also in conflict with the Notification No.5/2006 dated 14.3.2006. He further submitted that there is no nexus between the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng decisions of the Tribunal and the High Courts. * Coca Cola India Pvt. Ltd. vs. CCE, Pune: 2009 (15) S.T.R. 657 (Bom.) * CCE vs. Ultratech Cement reported as 2010 (260) E.L.T. 369 (Bom.) * M/s. Reliance Industries Ltd., Vs. C. Ex. & ST, LTU, Mum. 2016-TOIL-2392-CESTAT-MUM * Commissioner of Service Tax Vs. Jubilant Biosys Ltd., 2016 (42) STR 729 (tri.-Bang) * VST Industries Ltd., Vs. CC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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