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TMI Blog2018 (6) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Commissioner (Appeals) has disposed of a batch of 21 appeals filed before him against various orders-in-original covering the period September 2009 to March 2012. 3. The dispute in all these cases is refund of unutilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The appellant has exported services and availed cenvat credit on various input services for the same. Since the services were exported, the unutilized cenvat credit was sought to be refunded. Vide the impugned order, the rejection of such refund claims by the original authority were upheld. Aggrieved by the decision of the Commissioner (Appeals), the present set of appeals have been filed by the appellant. 4.1 At the out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that authorities below have wrongly calculated the refund claim by deducting the credit utilized from the total credit availed by the appellant thereby wrongly arriving at the net credit as per the formula. The Commissioner (Appeals) in the earlier decision vide OIA No. 89 to 110/2014 (M-ST) dt. 14.03.2014 held the issue in favour of the appellant. He therefore prayed that the same view may be taken in these appeals also. 5. The Ld. A.R Shri K. Veerabhadra Reddy appearing for the Revenue fairly concedes that Appeal Nos.ST/41049-41069/2016 (other than ST/41065/2016) are pertaining to portions of Commissioner (Appeals) order which are already disposed of and hence are to be considered as null and void. However, with ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service which stands exported. After perusing the nature of services, we are of the view that all services other than Event Management Service are covered by the definition of input service under Rule 2(l) of the CCR 2004 even after amendment carried out on 1.4.2011. Consequently, the appellant will be eligible for such services and hence eligible for refund of the same under Rule 5 of the CCR. However, in respect of Event Management Services, we fail to see the correlation of the same with the activities of the appellant and cannot be considered as an 'input service'. Hence we uphold disallowance of the cenvat credit on such service Refund of same under Rule 5 of the CCR 2005 is also disallowed. 9. It has been submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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