2019 (11) TMI 958

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... law since primarily the rejection of availment of inputs on those services were excluded from the definition of credit on the ground that those were available in Rule 2(l) of CENVAT Credit Rules, 2004 and therefore are not eligible credits. Appellant also failed to substantiate that those services were not primarily for personal use or consumption of employees or not covered within the exclusion c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in this appeal. 2. During the course of hearing of the appeal Learned Counsel for the appellant submitted that appellant is a private limited registered company engaged in investment advisory services to its overseas client Apollo Advisors (Mauritius) Limited. It claimed refund of unutilised CENVAT credit of ₹ 15,65,080/- out of which refund of ₹ 5,05,390/- was rejecte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vices Pvt. Ltd. - 2016 (44) STR 635 (Tri.-Hyd.), Manhattan Associates (I) Dev. Centre Pvt. Ltd. 2017 (5) GSTL 99 (Tri.-Bang.), LG Electronics India Pvt. Ltd. 2016 (44) STR 97 (Tri.-All.), Exide Industries Ltd. 2016 (43) STR 463 (Tri.- Del.), Reliance Industries Ltd. 2016 (45) STR 383 (Tri.- Mumbai), Sitel India Ltd. 2016 (43) STR 424 (Tri.-Mumbai), learned Counsel prayed to set aside th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for official purpose. Further, contradicting the submission of the learned Counsel of the appellant in respect of Works Contract Services and Business Auxiliary Service, Learned Authorised Representative referred to the Order-in-Appeal to argue that different grounds were taken before the Commissioner (Appeals) than what has been stated during argument before the CESTAT in the sense that Works Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... services were not primarily for personal use or consumption of employees or not covered within the exclusion clause. Therefore, no irregularity or illegality can be attributed to the order passed by the learned Commissioner (Appeals). 4. Consequently the appeal stands dismissed being devoid of merit. (Order pronounced in the open court on 18.11.2019) - - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X