2019 (12) TMI 854

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..... put services included the words activities relating to business . Various decisions of the tribunal has held that the services availed for activities relating to business are eligible for credit/refund. In the appellant s own case COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX HYDERABAD-IV COMMISSIONERATE VERSUS M/S HYUNDAI MOTOR INDIA ENGINEERING (P) LTD. [ 2015 (3) TMI 1049 - ANDHRA .....

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..... rief facts are that the appellants had filed refund claim under Rule 5 for refund of unutilised CENVAT Credit. The Original Authority rejected part of the refund claim against which they filed appeal before the Commissioner (Appeals). The refund in respect of construction services, telephone services, canteen services, housekeeping services and group health insurance was rejected by the Commission .....

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..... the matter was remanded by the Commissioner (Appeals) and for different period the original authority has sanctioned the refund. 3. Learned A.R. Shri P. Sudhakar Reddy supported the findings in the impugned order. 4. Heard both sides. 5. The appellant is aggrieved by the rejection of refund claim in respect of construction services, telephone services, .....

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