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TMI Blog2018 (2) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Commissioner of Central Excise Vs. Ultratech Cement Ltd. 2010(20) STR 577 (Bom) and which follows and applies the relevant and admissible tests. 2 In each of these appeals, Revenue wants this Court to sit in judgment over the conclusion which the Tribunal has reached by not attacking it as vitiated by error of law apparent on the face of record or perversity, but by a approach completely shocks us. The Revenue and its officials are now proceeding on the basis as if they are going about obliging assessees when they grant the benefit under the statute. 3 If these services styled as "Input Services" and 21 in number in the first matter have been found to be having a direct corelation or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o March 2008 on the very day for a sum of Rs. 6,90,89,258/. 7 The show cause notice was issued proposing to reject this refund. The OrdersinOriginal dated 4th December 2009 sanctioned part of the refund claims and rejected claims to the extent of Rs. 3,24,12,261/ and Rs. 2,73,21,073/. 8 The rejection was on the ground that there were 21 services which were held to be not used in providing output services, and hence not classifiable as input service under Rule 2(1) of the Cenvat Credit Rules. The other reason was that Cenvat Credit was availed on the input services but against input invoice which pertains to the period prior to registration. 9 Aggrieved by not this order, the Tribunal was approached in further ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xported without payment of service tax. 14 After extracting the statutory definition, the amendment brought to the statute, the Tribunal noted that the scope of admissibility of input services is now broadened to include input services used for providing output services. The Tribunal found that the appellate authority had rightly concluded that the input services are used for providing output services. The definition was referred and a factual finding is recorded viz. that all input services used for modernization, renovation or repair to the office premises are also covered. Even the advertising service which was questioned was also held to be an input which would qualify as an input service and used for providing output service. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration and the registration was granted in 2008, was also not a factor to deny the refund. 18 Pertinently, this part of the Tribunal's order is not questioned before us. 19 Once on merits of the services rendered and whether they qualify for the exemption or refund, is the issue involved, then, we find that the same is properly and rightly considered by applying the correct and relevant test. The services have been scrutinized in the backdrop of these very principles. Then, the order under Appeal can neither be termed as vitiated in law or perverse, warranting our further interference. There is no substantial question of law involved and each of these Appeals are dismissed. 20 Our order passed in Central Excise Appeal No.169 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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