2018 (6) TMI 329

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..... xported by availing CENVAT Credit of the service tax paid on the services - there is no dispute as to the fact that all the services were received and utilized by the appellant during the course of rendering output services which are exported. Export of insurance service and the amount involved therein as credit of service tax paid by the service provider of the services would fall under the ca .....

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..... n perusal of records, it transpires that the issue is regarding rejection of refund of claim of CENVAT Credit availed where service tax paid on the following services: (a) Cleaning / Housekeeping Services (b) Maintenance repair services (c) Insurance Services (d) Hotel Accommodation Services (d) Telecommunication Services (e) Consultancy Services (f) Renting of Immovable P .....

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..... services which are used for providing output services by the appellant and exported. To that extent, I rely upon the decision of Robert Bosch Engineering Business Solutions Ltd. v. Commissioner of Central Excise, Cus. ST 2017 (12) TMI 836 (Tri.). 6. As regards the service tax credit on the insurance services, maintenance and repair services, I find that the said services in respec .....

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